MICHALKOVÁ, Lucia, Vojtěch STEHEL, Elvira NICA a Pavol DURANA. Corporate management: capital structure and tax shields. Marketing and Management of Innovations. Sumy, Ukrajina: Sumy State University, 2021, roč. 3, neuvedeno, s. 35-47. ISSN 2218-4511. |
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@article{62401, author = {Michalková, Lucia and Stehel, Vojtěch and Nica, Elvira and Durana, Pavol}, article_location = {Sumy, Ukrajina}, article_number = {neuvedeno}, keywords = {capital structure decision; tax effects; earnings quality; modified Pecking order theory; emerging economy}, language = {eng}, issn = {2218-4511}, journal = {Marketing and Management of Innovations}, title = {Corporate management: capital structure and tax shields}, url = {https://mmi.fem.sumdu.edu.ua/en/journals/2021/3/276-295}, volume = {3}, year = {2021} }
TY - JOUR ID - 62401 AU - Michalková, Lucia - Stehel, Vojtěch - Nica, Elvira - Durana, Pavol PY - 2021 TI - Corporate management: capital structure and tax shields JF - Marketing and Management of Innovations VL - 3 IS - neuvedeno SP - 35-47 EP - 35-47 PB - Sumy State University SN - 22184511 KW - capital structure decision KW - tax effects KW - earnings quality KW - modified Pecking order theory KW - emerging economy UR - https://mmi.fem.sumdu.edu.ua/en/journals/2021/3/276-295 N2 - The study explores the relationship between the tax shield and the capital structure and the influence of earnings management on it. Secondly, it evaluates which of the known models of capital structure best suits the conditions of the analyzed countries concerning tax and non-tax profit optimization. ER -
MICHALKOVÁ, Lucia, Vojtěch STEHEL, Elvira NICA a Pavol DURANA. Corporate management: capital structure and tax shields. \textit{Marketing and Management of Innovations}. Sumy, Ukrajina: Sumy State University, 2021, roč.~3, neuvedeno, s.~35-47. ISSN~2218-4511.
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