000 a
999 _c19952
_d19952
003 OSt
005 20231013144059.0
008 231013b xxu||||| |||| 00| 0 eng d
040 _aAIKTC-KRRC
_cAIKTC-KRRC
100 _921821
_aChakraborty, Manik
245 _aRevisiting the paradox in the capital structure practices: evidence from NSE listed companies in India
250 _aVol.58(5), May
260 _aKolkata
_bCMA Kaushik Banerjee
_c2023
300 _a78-81p.
520 _aCapital structure practice becomes an interesting puzzle to be solved in the theory of finance in today’s complex corporate world. In this context, this study investigates the determining factors of capital structure pertaining to companies enlisted in NSE in India in the light of various capital structure theories. The inferences of the study indicate that tangibility and liquidity exhibit negative significant association with Leverage and Non-debt Tax Shield (NDTS) shows direct association with leverage. Tangibility and NDTS demonstrates strong dominance in determining degree of leverage during the period. Thus, it is evident that Pecking order theory has more elucidative power in comparison to other theories.
650 0 _94690
_aConstruction Engineering and Management (CEM)
700 _921822
_aRoy, Chinmoy
773 0 _dKolkata Institute of cost Accountants of India
_x0972-3528
_tManagement and accountant journal
856 _uhttps://www.icmai-rnj.in/index.php/maj/article/view/172987
_yClick here
942 _2ddc
_cAR