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Unifying Views on Corporate Capital Structure Dynamics: A Research Letter

International Journal of Financial Management

Volume 3 Issue 1

Published: 2013
Author(s) Name: Paritosh Chandra Sinha, Santanu Kumar Ghosh | Author(s) Affiliation:
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Abstract

The present paper considers the issue of corporate strategic financing choices from the dynamic views, and it puts forwards a unifying view, where the view logically argues that the issue of financing decision is a combined choice of the firms’ decision set of “timestate- focus”. The view theoretically argues that firms’ capital structure decisions are particularly of some short of reconciliations on the part of the firms between the propositions of the static trade-off (STO) theory, the pecking order (PO) theory, the dynamic trade-off (DTO) theory, and the market timing (MT) theory. The empirical observations also support the said theoretical views and thereby confirm the firms’ dynamic behaviors and provide robust supports in favor of the dynamic unifying view of firms’ financing choices.

Keywords: Corporate Financing, Dynamic Unifying View, and Reconciliation of Theories.

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