期刊名称：Zagreb International Review of Economics and Business
印刷版ISSN：1331-5609
出版年度：2002
卷号：5
期号：2
页码：23-37
出版社：Ekonomski fakultet Sveučilišta u Zagrebu
摘要：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.
