MICHALKOVÁ, Lucia, Vojtěch STEHEL, Elvira NICA and Pavol DURANA. Corporate management: capital structure and tax shields. Marketing and Management of Innovations. Sumy, Ukrajina: Sumy State University, vol. 3, neuvedeno, p. 35-47. ISSN 2218-4511. 2021.
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Basic 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
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Ukraine
Confidentiality degree is not subject to a state or trade secret
WWW URL
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
Tags RIV21, RLZ_PEK, WOS
Changed by Changed by: Mgr. Nikola Petříková, učo 28324. Changed: 24/2/2022 14:24.
Abstract
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.
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