The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure

The Impact of Earnings Management, Profitability Ratios and Firm Size on Capital Structure

Decision making about capital structure and determining its effectiveness is increasingly important subject in managing of firms. In addition, earnings management is one of the effective factors on capital structure in corporate governance subjects. This study aimed to investigate the impact of earn...

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Bibliographic Details
Main Authors: M. A. Aghaei, A. A. Javan, M. Nazemi Ardakani, E. Mousavi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2009-03-01
Series:مطالعات تجربی حسابداری مالی
Subjects:
earnings management
discretionary accruals
capital structure
return on assets
debt ratio
Online Access:https://qjma.atu.ac.ir/article_4302_50545d480ac73f0354e22b5cee2158df.pdf

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