Silva Serrasqueiro, Zélia Maria; Rêgo Rogão, Márcia … - In: Review of Accounting and Finance 8 (2009) 1, pp. 54-75
Purpose – This study aims to evaluate the impact of listed Portuguese companies' specific determinants on adjustment of actual debt towards target debt ratio. The specific determinants on adjustment of actual debt towards target debt ratio that we consider are: asset tangibility, size,...