الفهرس 
General Framework of the General Framework of the StudyOnly 14 pages are availabe for public view
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Abstract
This study aims to investigate the impact of accruals quality on the relationship between firm’s life cycle and capital structure. More specific, it focuses on the impact of firm life cycle on both capital structure and accruals quality respectively. In addition, the study is concerned with testing the impact of accruals quality on capital structure.
This study employed probit multiple regression using a sample of 510 firm – observations over a period of ten years, providing a robust basis for the analysis.
The researcher finds that there is a significant impact of firm’s life cycle on capital structure in the presence of capital structure determinants. In addition, the researcher find that decline and shake-out firms have a lower quality of accruals than growth and mature firms. The study further finds that there is a statistically significant impact of accruals quality on the capital structure. Finally, the study finds that there is a statistically significant impact of accruals quality as a moderator on the relationship between firm’s life cycle and capital structure.
The researcher findings are subject to the following limitations: First, the introduction stage was excluded from the study as there is no firm in the sample of the study in that stage. Second, the empirical study is based only on 51 firms for the period from 2013 to 2022.