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Does the IFRS 16 affect the key ratios of listed companies? : evidence from Poland

Białek-Jaworska, Anna; Dobroszek, Justyna; Szatkowska, … - In: International journal of management and economics 58 (2022) 3, pp. 299-315

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Persistent link: https://www.econbiz.de/10013552430

Rethinking the Antecedents of Capital Structure of JSE Listed Firms

Lemma, Tesfaye Taddese - 2012

This study examines antecedents of capital structure of firms in Johannesburg Securities Exchange (JSE). The difficulties in measuring attributes of interest are addressed in two fronts: conceptual and methodological. A broader conceptual framework is developed by introducing several new proxies...

Persistent link: https://www.econbiz.de/10013114032

What Determines Capital Structure of Listed Firms in India? : Some Empirical Evidences from The Indian Capital Market

Pathak, Joy - 2012

This paper examines the relative importance of six factors in the capital structure decisions of publicly traded Indian firms. Existing empirical research on capital structure has been largely confined to developed countries. The papers related to emerging economies usually group several...

Persistent link: https://www.econbiz.de/10013116351

The Determinants of Capital Structure : Analysis of Non-Financial Firms Listed in Karachi Stock Exchange in Pakistan

Ilyas, Jasir - 2011

. The finding of the report shows that in Pakistani firms most of the firm tends toward the equity or internal financing … instead of the debt. In Pakistan debt or long term financing is not considered as prior to equity financing because the bond … market in this country is not yet so developed. Main source of external financing available to the Pakistani firms is …

Persistent link: https://www.econbiz.de/10013117637

Investment Risk and Shareholders' Rights in the Italian Public Companies with a Complex Financial Structure

Scarabino, Raffaella - 2012

The objective of this research is to examine the status of the principle of correlation between management power and risk in the context of the regulatory framework of Italian public companies, as it emerged after the enactment of corporate law reform in 2003. This research focuses on the...

Persistent link: https://www.econbiz.de/10013102597

The Determinants of Capital Structure of Large Non-Financial Listed Firms in Nigeria

Salawu, Rafiu Oyesola - 2010

empirical results indicate that the financing decisions of large firms in Nigeria can be explained by the determinants suggested …

Persistent link: https://www.econbiz.de/10013148448

Capital Structure in Blockholder-Dominated Firms : A Closer Look on Corporate Ownership and Control

Morresi, Ottorino - 2010

In countries where holding control takes on much relevance it is arguable that capital structure choices are shaped in response to ownership characteristics. These issues are explored in the Italian context being dominated by pyramidal groups and majority-controlled firms. The results show that...

Persistent link: https://www.econbiz.de/10013149796

Determinants of Capital Structure : Evidence from Iranian Listed Companies

Nadem, Masoud - 2013

The main objective of this research is to investigate the determinant factors of capital structure of companies listed on Tehran Stock Exchange. Based on pecking order theory (Static and Dynamic Version) and using data of companies listed on Tehran Stock Exchange during 2002 till 2010, we...

Persistent link: https://www.econbiz.de/10013085823

A Study of the Impacts of Leverage on Labor and Capital Productivity : A Case Study of Companies Listed in Tehran Stock Market

Akbari, Peyman - 2013

Productivity is a primary objective of increasing competition in modern economy and any increase in productivity level helps development of organization in the competitive market. The purpose of this paper is to investigate the relationship between operating leverage, financial leverage,...

Persistent link: https://www.econbiz.de/10013086601

Capital Structure Determinants of KSE Listed Pharmaceutical Companies

Masnoon, Maryam - 2013

Capital structure of KSE listed pharmaceutical companies have been studied by taking leverage as the dependant variable. Regression is run by considering six explanatory variables that include firm's size, tangibility, growth, earnings volatility, profitability and tax rate. Further, this model...

Persistent link: https://www.econbiz.de/10013087834