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Zagreb International Review of Economics & Business, Vol. 5 No. 2, 2002.

Original scientific paper

Strategic Accounting Problem of Capital Gearing in Croatia

Lorena Mosnja-Skare ; Faculty of Economics and Tourism, Pula, Croatia
Marinko Škare ; Faculty of Economics and Tourism, Pula, Croatia

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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.

Keywords

capital structure determinants; gearing; financial management; strategic accounting

Hrčak ID:

34736

URI

https://hrcak.srce.hr/34736

Publication date:

1.11.2002.

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