Neves, Maria Elisabete; Serrasqueiro, Zélia; Dias, António - In: International Journal of Accounting & Information Management 28 (2020) 3, pp. 465-495
Purpose: This paper aims to analyse the Portuguese companies’ determinants of capital structure. To reach this objective, the authors used data from 37 non-financial Portuguese large enterprises and from 4,233 non-financial small and medium enterprises for the period 2010-2016. Additionally,...