Capital structure: a literature review of publications of national journals
| Autor: | Wanderson Rocha Bittencourt, Pedro Henrique Melo Albuquerque |
|---|---|
| Jazyk: | portugalština |
| Rok vydání: | 2018 |
| Předmět: | |
| Zdroj: | Revista Contemporânea de Contabilidade, Vol 15, Iss 34, Pp 94-114 (2018) |
| Druh dokumentu: | article |
| ISSN: | 1807-1821 2175-8069 |
| DOI: | 10.5007/2175-8069.2018v15n34p94 |
| Popis: | The capital structure is being studied deeply from the works of Modigliani and Miller (1958 and 1963). In this context, researchers have been trying to explain the use of several used capital structures and their applications. Thus, this research seeks to identify as being searched capital structure in national journals. To do this, a bibliometric survey on the basis Portal Periodicos Capes with the terms of capital structure and debt structure was carried out in the title or keywords. Was found in all, 80 articles. Overall, the results of the work showed that Brazilian companies tend to adopt a capital structure based on funding sources hierarchy. However, in the presence of government incentives, possibly theories would not be applied. Given the diversity of variables used in the work were proposed some categories to be incorporated in the models, such as size, tangibility, profitability, management, risk, macroeconomic and leverage. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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