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  • 标题:CAPITAL STRUCTURE DECISIONS AND DEBT MATURITY STRUCTURE: AN EMPIRICAL EVIDENCE FROM JORDAN
  • 本地全文:下载
  • 作者:Ghassan AL Taleb ; Faris Nasif AL- Shubiri
  • 期刊名称:Journal of Commerce
  • 印刷版ISSN:2218-8118
  • 电子版ISSN:2220-6043
  • 出版年度:2011
  • 卷号:3
  • 期号:4
  • 页码:49-60
  • 出版社:University of the Punjab
  • 摘要:

    This study examines the capital structure decisions and debt maturity structure of 60 industrial companies listed in Amman Stock exchange. To our knowledge this is the first time such study has been attempted for a multi-country emerging market sample. To achieve this objective the study was set to test a number of hypotheses regarding the determinants of capital structure decisions and debt maturity structure. These hypotheses were related to the effects of profitability, growth opportunities, asset maturity, size, liquidity and age. Total debt ratio was found to be positively and significantly related to the percentage growth in total assets and negatively and significantly related to liquidity and asset structure. A growth opportunity variable was found to be positively and significantly related to long - term debt and was negatively and significantly related to long term debt. The relationship between asset maturity and long term debt was found to be negative and significant. Therefore, there is no support of the hypothesis that debt maturity decreases as the proportion of growth potentials increase. Size was found to be positively and significantly related to long term debt and negatively and significantly related to short term debt implying that larger firms borrow on long term and small ones borrow on short term. Profitability, age and liquidity appeared to have no statistical significance on the different types of debt.

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