期刊名称：International Journal of Social Sciences and Humanity Studies
电子版ISSN：1309-8063
出版年度：2011
卷号：3
期号：2
出版社：Social Sciences Research Society
摘要：This article analyzes the financing policy of the leading companies that comprise the textile industry in Brazil from 1998 to 2006, as well as the influence of this policy on firm performance. Variables were used as performance metrics traditional ROA and ROE for a representative sample of 180 companies with revenues of U.S. $ 7.99 Billion. The structure of the research was supported by multiple regression analysis and developed in two phases: the entire sample and with the 10 largest companies by market share. The results show significant influence and a negative correlation between performance and debt. There was also that the best results have debt less than 45% of the capital structure. Therefore, the search terminates further discussions within the financing policies of firms.
