Determinants of the capital structure and accrual-based earnings management
Purpose: The main purpose of the paper is to examine the relationship between the value of discretionary accruals and the legal and economic determinants of capital structure, which are taken into account in static trade-off theory and pecking order theory. Methodology/approach: Discretionary accrua...
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2022-03-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
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| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0015.7985 |