The regression results are not only consistent with the general theory, but also consistent with the results of experimental studies Mohammad et al (2013), Hoang Tung (2011); this also indirectly support the theory of capital structure decisions should consider the risk factors of business, investment efficiency of the business and is accredited by the experimental study of Sorana (2013), Nguyen Thi Canh, Nguyen Thanh Cuong (2011).
Thus, businesses that want to minimize financial risk arising from payment commitments from the borrowing costs of debt decisions in capital structure, now not only interest defined limits the maximum level of debt, but also to strengthen measures aimed at increasing the efficiency of investment, create more profit before interest and taxes more.
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