Pecking order, earnings management and capital structure

Most of studies imply that firms decrease or increase their debt capacity in context of pecking order theory or agency problems. On this point, the setting of this study is based on two main problems related to capital structure: the first is determining the source of funds for financing in...

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Bibliographic Details
Main Authors: Budiarso, Novi Swandari, Pontoh, Winston
Format: Article
Language:English
Published: Growing Science 2021-01-01
Series:Accounting
Online Access:http://www.growingscience.com/ac/Vol7/ac_2021_82.pdf