CAPITAL STRUCTURE AND VALUE CREATION: THE DETERMINANTS OF CAPITAL STRUCTURE IN DIFFERENT STAGES OF COMPANIES’ GROWTH

Various studies in the Capital Structure field seek to analyze the relation between indebtedness and its determinants. However, most of such studies analyze this relation based on samples that contemplate all types of companies. This article attempts an analysis of the relations between indebtedness...

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Detalles Bibliográficos
Autores: Kazuo Kayo, Eduardo, Famá, Rubens, Toshiro Nakamura, Wilson, Manoel Leiva Martin, Diógenes
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2013
País:Brasil
Institución:Universidade Federal do Rio Grande do Sul (UFRGS)
Repositorio:REAd (Porto Alegre. Online)
Idioma:portugués
OAI Identifier:oai:seer.ufrgs.br:article/42503
Acceso en línea:https://seer.ufrgs.br/index.php/read/article/view/42503
Access Level:acceso abierto
Palabra clave:Capital structure
indebtedness
growth opportunities
value creation
Estructura de capital
endeudamiento
oportunidades de crecimiento
creación de valor
Estrutura de capital
endividamento
oportunidades de crescimento
criação de valor
Descripción
Sumario:Various studies in the Capital Structure field seek to analyze the relation between indebtedness and its determinants. However, most of such studies analyze this relation based on samples that contemplate all types of companies. This article attempts an analysis of the relations between indebtedness (dependent variable) and its determinants (independent variables) taking into consideration different characteristics of the company’s growth. The companies analyzed are divided into two different samples (high and low growth) and the regression analysis is performed for each of them. The results indicate that a company’s growth opportunities significantly affect the relations between indebtedness and its determinants.