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Determinants of Capital Structure: An Empirical Study on Cement Industry in Bangladesh

Asian Accounting & Auditing Advancement

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Title Determinants of Capital Structure: An Empirical Study on Cement Industry in Bangladesh
 
Creator Mazumder, Manjurul Alam; Lecturer, Department of Business Administration, International Islamic University Chittagong, 154/A, College Road, Chawkbazar, Chittaong-4203, BANGLADESH
 
Subject Leverage, Capital Structure, Tangibility, Profitability, Size, and Growth
 
Description Cement industry plays a vital role in the infrastructural development of Bangladesh. This industry requires huge amount of funds to organize a business and for further expansion of its capacity due to its capital intensity. The Capital structure of this industry shows unique features. The Debt ratio is taken to examine the impact of high or low the overall capital structure. Impact on the debt ratio is measured by five independent variables i.e., tangibility, profitability, size, growth, and tax. Spearman’s correlation coefficient, multiple regression model, and t-statistics are used as statistical tools. The result suggests that profitability and growth have a significant impact on dependent variable (debt ratio) but they are negatively correlated, size, and tax has no significant impact on debt ratio. 
 
Publisher Asian Business Consortium
 
Contributor —
 
Date 2015-10-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://journals.abc.us.org/index.php/araf/article/view/662
 
Source Asian Accounting & Auditing Advancement; 2015 Selected Publications; 2015_5.1.3
2218-5666
 
Language eng
 
Relation http://journals.abc.us.org/index.php/araf/article/view/662/484
 
Rights Copyright (c) 2015 Asian Accounting & Auditing Advancement