We investigate financial structure institutional determinants of firms listed on the MENA
region, and we analyze the indirect role played by institutions on the speed of adjustment …

This study examines the predictive power of comprehensive income and its individual
components within the homogenous institutional setting of German IFRS firms. The results …

Using a sample of US noncash acquirers, we find significant evidence of upward earnings
management prior to announcing merger and acquisition deals. In this event study, we …

We have created a novel index that classifies US public firms by their leverage choice. Our
statistical approach to the construction of this index considers the interaction of all firm …

Purpose–The purpose of this paper is to investigate whether existing capital structure target
adjustment models are able to identify whether companies adjust their capital structures …

Cash and net working capital are among corporate liquidity indicators which are generally
compared with the short-term bank credits. The study reveals both the short and the long …

Cet article analyse la structure financière de 1535 PME françaises observées sur une durée
de 8 années. Deux représentations du comportement de financement sont testées: la …

Our evidence suggests that Spanish public firms adjust slowly toward their capital structure
target, with the typical firm closing approximately one-fifth of the gap between its current and …

This paper examines investigates bank (voluntary) capital structure decisions, revisiting a
unique dataset gathered through face-to-face interviews with a sample of 51 CEOs of banks …

The main purpose of this study is to examine the validity of the static trade-off theory and the
pecking order theory using a French panel data. Our empirical tests provide that we can not …