期刊名称：International Journal of Academic Research in Accounting, Finance and Management Sciences
印刷版ISSN：2308-0337
电子版ISSN：2225-8329
出版年度：2014
卷号：4
期号：1
页码：287-292
语种：English
出版社：Human Resource Management Academic Research Society
摘要：This research has the purpose to examine the relationship that is established between capital structure and profitability of company for a sample of 53 companies listed on the Bucharest Stock Exchange, in 2010-2012. The results indicate that firm’s performance, which is measured by ROA, ROE, RCA and MBR is significantly influenced by the degree of capital structure. Overall, in our study you may observe that firm’s performance expressed by the Economic Return is positively influenced by the capital structure degree and it is expressed by the Financial Return - ROE, net sales margin rate - RCA Earnings per share - EPS, Market to Book Ratio - MBR is negatively affected by capital structure.
