On the basis of the empirical literature review about the capital structure decisions in
Portuguese SMEs, this study analyses the relationships between the determinants …

Este artículo resume las teorías más destacadas sobre la formación de la estructura
financiera de las empresas, y realiza un recorrido cronológico hasta la época actual. Se …

We investigate the association between financial constraints and cash savings generated
through tax planning. We predict that an increase in financial constraints leads firms to …

This paper analyzes the evolution of the main theories regarding the capital structure and
the related impact on risk and corporate performance. The capital structure is a dynamic …

Purpose The purpose of this paper is to investigate whether the relationship between capital
structure and firm performance in small-and medium-sized enterprises (SMEs) is moderated …

Financing through the supply‐driven green bonds market has significantly surged in recent
years. In this paper, we examine the factors influencing the size of financing though green …

Purpose This paper aims to analyse the Portuguese companies' determinants of capital
structure. To reach this objective, the authors used data from 37 non-financial Portuguese …

Purpose The purpose of this study is to investigate the most important factors that affect the
capital structure of commercial banks in the Kingdom of Saudi Arabia. Design/methodology …

The study examines whether cultural values shape the impact of Environmental, Social, and
Governance (ESG) undertakings on a firm's financing decisions. Analyzing 24,202 firm-year …

Purpose The purpose of this paper is to empirically analyze the determinants of capital
structure and their long-run equilibrium relationships with firm-specific and macroeconomic …