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Strategic Accounting Problem of Capital Gearing in Croatia

Author

Listed:
  • Lorena Mosnja - Skare

    (FET 'Dr. Mijo Mirkoviæ', Pula, Croatia)

  • Marinko Skare

    (FET 'Dr. Mijo Mirkoviæ', Pula, Croatia)

Abstract

The authors attempt to broaden the knowledge on the capital structure theory exploring determinants that force gearing to differ considerably. They found gearing is significantly negatively correlated with the size of the company, its profitability and tangibility. The results are based on a sample of 86 Croatian companies and are comparable to prior research in the field.

Suggested Citation

  • Lorena Mosnja - Skare & Marinko Skare, 2002. "Strategic Accounting Problem of Capital Gearing in Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 5(2), pages 23-37, November.
    • Handle: RePEc:zag:zirebs:v:5:y:2002:i:2:p:23-37
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    Citations

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    Cited by:

    1. Dejan Malinić & Ksenija DenÄ ić-Mihajlov & Ema Ljubenović, 2013. "The Determinants of Capital Structure in Emerging Capital Markets: Evidence from Serbia," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 98-119.

    More about this item

    Keywords

    capital structure determinants; gearing; financial management; strategic accounting;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G3 - Financial Economics - - Corporate Finance and Governance

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