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Determinants of Capital Structure with Special Reference to Indian Pharmaceutical Sector: Panel Data Analysis

Journal of Commerce and Accounting Research

Volume 2 Issue 4

Published: 2013
Author(s) Name: M.S. Ramaratnam, R. Jayaraman | Author(s) Affiliation: Assistant Prof., SCSVMV University, Kanchipuram, Tamil Nadu, India
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Abstract

Capital structure decision is one of the most crucial decisions for any firm. In the light of the above fact the determinants of capital structure were discussed in this paper by way of taking 24 companies from Indian pharmaceutical sector. In this study the influence of independent variables such as tangibility ratio, return on total assets, net profit margin, and accumulated depreciation to total assets were analyzed with respect to the dependent variable of leverage ratio. From the analysis the relationship between the independent variable and dependent variable has been exhibited.

Keywords: Capital Structure, Leverage, Correlation, Multiple Regressions

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