Detailed Information on Publication Record
2021
Corporate management: capital structure and tax shields
MICHALKOVÁ, Lucia, Vojtěch STEHEL, Elvira NICA and Pavol DURANABasic information
Original name
Corporate management: capital structure and tax shields
Authors
MICHALKOVÁ, Lucia (guarantor), Vojtěch STEHEL (203 Czech Republic, belonging to the institution), Elvira NICA and Pavol DURANA
Edition
Marketing and Management of Innovations, Sumy, Ukrajina, Sumy State University, 2021, 2218-4511
Other information
Language
English
Type of outcome
Článek v odborném periodiku
Field of Study
50200 5.2 Economics and Business
Country of publisher
Ukraine
Confidentiality degree
není předmětem státního či obchodního tajemství
References:
RIV identification code
RIV/75081431:_____/21:00002266
Organization unit
Institute of Technology and Business in České Budějovice
UT WoS
000712484700012
Keywords in English
capital structure decision; tax effects; earnings quality; modified Pecking order theory; emerging economy
Změněno: 24/2/2022 14:24, Mgr. Nikola Petříková
Abstract
V originále
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.