Factors Affecting Selected IT Companies' Capital Structure

  • Unique Paper ID: 189742
  • Volume: 12
  • Issue: no
  • PageNo: 72-76
  • Keywords: NA
  • Abstract:
  • This paper is analysis the explanatory power of some of the theories that have been proposed in the literature to explain variations in capital structures across firms. In particular, this study investigates capital structure determinants of IT firms based on from 2019 to 2023 comprising 4 companies. The study is to analyze the effect of Debt-Equity ratios on other ratio. An analysis of determinants of leverage based on total debt ratios may mask significant differences in the determinants of long and short-term forms of debt. Therefore, this paper studies determinants of total debt ratios as well as determinants of short-term and long-term debt ratios. The results indicate that most of the determinants of capital structure suggested by capital structure theories appear to be relevant for Swedish firms. But we also find significant differences in the determinants of long and short-term forms of debt. Due to data limitations, it was not possible decompose short-term debt and long-term debt into its elements, but the results suggest that future analysis of capital choice decisions should be based on a more detailed level.

Copyright & License

Copyright © 2025 Authors retain the copyright of this article. This article is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

BibTeX

@article{189742,
        author = {Dr. Satyaki Bhatt},
        title = {Factors Affecting Selected IT Companies' Capital Structure},
        journal = {International Journal of Innovative Research in Technology},
        year = {},
        volume = {12},
        number = {no},
        pages = {72-76},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=189742},
        abstract = {This paper is analysis the explanatory power of some of the theories that have been proposed in the literature to explain variations in capital structures across firms. In particular, this study investigates capital structure determinants of IT firms based on from 2019 to 2023 comprising 4 companies. The study is to analyze the effect of Debt-Equity ratios on other ratio. An analysis of determinants of leverage based on total debt ratios may mask significant differences in the determinants of long and short-term forms of debt. Therefore, this paper studies determinants of total debt ratios as well as determinants of short-term and long-term debt ratios.
The results indicate that most of the determinants of capital structure suggested by capital structure theories appear to be relevant for Swedish firms. But we also find significant differences in the determinants of long and short-term forms of debt. Due to data limitations, it was not possible decompose short-term debt and long-term debt into its elements, but the results suggest that future analysis of capital choice decisions should be based on a more detailed level.},
        keywords = {NA},
        month = {},
        }

Cite This Article

  • ISSN: 2349-6002
  • Volume: 12
  • Issue: no
  • PageNo: 72-76

Factors Affecting Selected IT Companies' Capital Structure

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