محددات هيكل رأس المال للشركات المدرجة في بورصة فلسطين : دراسة تطبيقية للفترة 2006-2016

Abstract EN

The study aims to explore key determinants of the capital structure of public companies in Palestine between 2006-2016 ,and to measure the impact of these determinants on the capital structure.

The study analyzed the financial statements published on Palestine Exchange website for a sample of (30) listed companies to determine the effect of company size, age, expected growth, profitability, liquidity, asset tangibility and risk factors on the capital structure measured by total liabilities divided by total assets.

The data were analyzed based on the statistical method represented in multiple regression to explain the relationship between independent and dependent variables.

The study found a statistically significant positive correlation between the capital structure of the listed companies and their age, growth, and asset tangibility.

A statistically significant negative correlation was found between liquidity and the capital structure of the listed companies.

As for the remaining variables, the results showed no significant correlation between them and the capital structure.