Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Capital Main Page
Al-Zoubi, H. A., J. A. O'Sullivan, A. I. Al-Maghyereh and B. J. Lambe. 2023. Disentangling sentiment from cyclicality in firm capital structure. Abacus 59(2): 570-605.
Alcock, J. and E. Steiner. 2017. The interrelationships between REIT capital structure and investment. Abacus 53(3): 371-394.
Alcock, J. and E. Steiner. 2017. Unexpected inflation, capital structure, and real risk-adjusted firm performance. Abacus 53(2): 273-298.
Bertomeu, J., A. Beyer and R. A. Dye. 2011. Capital structure, cost of capital, and voluntary disclosures. The Accounting Review (May): 857-886.
Blaylock, B., F. B. Gaertner and T. Shevlin. 2017. Book-tax conformity and capital structure. Review of Accounting Studies 22(2): 903-932.
Calegari, M. J. 2000. The effect of tax accounting rules on capital structure and discretionary accruals. Journal of Accounting and Economics (August): 1-31.
Carter, K. E. 2013. Capital structure, earnings management, and Sarbanes-Oxley: Evidence from Canadian and U.S. firms. Accounting Horizons (June): 301-318.
Chang, O. H. and D. R. Nichols. 1992. Tax incentives and capital structures: The case of the dividend reinvestment plan. Journal of Accounting Research (Spring): 109-125.
Chen, J. Z., C. Y. Lim and G. J. Lobo. 2016. Does the relation between information quality and capital structure vary with cross-country institutional differences? Journal of International Accounting Research 15(3): 131-156.
Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.
Dhaliwal, D. S. 1980. The effect of the firm's capital structure on the choice of accounting methods. The Accounting Review (January): 78-84.
Liang, P. J. and X. Zhang. 2006. Accounting treatment of inherent versus incentive uncertainties and the capital structure of the firm. Journal of Accounting Research (March): 145-176.
Newberry, K. J. 1998. Foreign tax credit limitations and capital structure decisions. Journal of Accounting Research (Spring): 157-166.
Petacchi, R. 2015. Information asymmetry and capital structure: Evidence from regulation FD. Journal of Accounting and Economics (April-May): 143-162.
Ryan, V. 2011. Capital crumple zones: Is it time to think about using your capital structure as a buffer against abnormal events? CFO (January/February): 19-23.
Shelley, M. K., T. C. Omer and T. J. Atwood. 1998. Capital restructuring and accounting compliance costs: The case of publicly traded partnerships. Journal of Accounting Research (Autumn): 365-378.
Stempf, V. H. 1934. Revamping capital structures. N.A.C.A. Bulletin (November 15): 267-295.
Wen, Y., K. Rwegasira and J. Bilderbeek. 2002. Corporate governance and capital structure decisions of the Chinese listed firms. Corporate Governance: An International Review 10(2): 75-83.