Strategic Accounting Problem of Capital Gearing in Croatia

Lorena Mosnja - Skare and Marinko Skare
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Lorena Mosnja - Skare: FET 'Dr. Mijo Mirkoviæ', Pula, Croatia

Zagreb International Review of Economics and Business, 2002, vol. 5, issue 2, 23-37

Abstract: The authors attempt to broaden the knowledge on the capital structure theory exploring determinants that force gearing to differ considerably. They found gearing is significantly negatively correlated with the size of the company, its profitability and tangibility. The results are based on a sample of 86 Croatian companies and are comparable to prior research in the field.

Keywords: capital structure determinants; gearing; financial management; strategic accounting (search for similar items in EconPapers)
JEL-codes: G3 G32 (search for similar items in EconPapers)
Date: 2002
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