...Irfan Haider Shakri; Jaime Yong; Erwei Xiang Purpose The purpose of this study is to examine how capital structure mediates the effects of corporate governance (CG) compliance on firm performance (FP) in the context of a developing market experiencing significant reforms to its governance...

...Razali Haron; Naji Mansour Nomran; Anwar Hasan Abdullah Othman; Maizaitulaidawati Md Husin; Ashurov Sharofiddin Purpose This study aims to evaluate the impact of firm, industry level determinants and ownership concentration on the dynamic capital structure decision in Indonesia and analyses...

... the Rahavard Novin database. The research uses multivariate regression models that regress financial leverage on earnings management proxies and other determinants of capital structure. Findings The research documents that firms with higher income smoothing and the absolute value of discretionary accruals...

... can be contacted at: pbanerjee@iimidr.ac.in 05 01 2017 02 06 2017 12 09 2017 14 11 2017 © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Leverage Capital structure Interest tax shield Zero debt policy This paper...

...Ajid ur Rehman Purpose This study aims to apply unit root test to investigate the behavior of Chinese firms toward their leverage policy. The study is based on two influential and competing theories of capital structure. Design/methodology/approach This study applies unit root test...

...Razali Haron Purpose This study aims to investigate the dynamic aspects in the capital structure decisions of firms in Indonesia, offering an extension to the existing literature on Indonesia via a dynamic model, including the existence of target capital structure, the influencing factors...