Ownership structure and debt structure as determinants of discretionary accruals : an empirical study of Pakistan
Year of publication: |
2018
|
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Authors: | Ilmas, Farkhanda ; Tahir, Samya ; Asrar-ul-Haq, Muhammad |
Published in: |
Cogent economics & finance. - Abingdon : Taylor & Francis, ISSN 2332-2039, ZDB-ID 2773198-4. - Vol. 6.2018, 1, p. 1-27
|
Subject: | earnings management | blockholder | managerial ownership | financial institutional ownership | nonfinancial institutional ownership | debt structure | Eigentümerstruktur | Ownership structure | Pakistan | Institutioneller Investor | Institutional investor | Bilanzpolitik | Accounting policy | Kapitalstruktur | Capital structure | Corporate Governance | Corporate governance | Unternehmenserfolg | Firm performance | Fremdkapital | Debt financing | Rückstellung | Accrual |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.1080/23322039.2018.1439254 [DOI] hdl:10419/194766 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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