Open AccessDeterminants of the capital structure and accrual-based earnings management
Author(s) -
Michał Comporek
Publication year - 2022
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0015.7985
Subject(s) - accrual , capital structure , earnings management , econometrics , economics , pecking order theory , tax shield , profitability index , empirical research , corporate finance , sample (material) , leverage (statistics) , accounting , debt , business , earnings , finance , statistics , public economics , mathematics , tax reform , gross income , state income tax , chemistry , chromatography