{"id":"https://openalex.org/W3045110950","doi":null,"title":"IMPACT OF FIRM ATTRIBUTES IN THE DETERMINATION OF CAPITAL STRUCTURE OF LISTED FOOD AND BEVEARGES FIRMS IN NIGERIA","display_name":"IMPACT OF FIRM ATTRIBUTES IN THE DETERMINATION OF CAPITAL STRUCTURE OF LISTED FOOD AND BEVEARGES FIRMS IN NIGERIA","publication_year":2019,"publication_date":"2019-01-01","ids":{"openalex":"https://openalex.org/W3045110950","mag":"3045110950"},"language":"en","primary_location":{"id":"pmh:oai:RePEc:ris:ijafic:0024","doi":null,"is_oa":false,"landing_page_url":"http://research.icanig.org/documents/Impact-of-Firm-Attribute-Article.pdf","pdf_url":"http://research.icanig.org/documents/Impact-of-Firm-Attribute-Article.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022359246","display_name":"Mohammed Musa Bashir","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Mohammed Musa Bashir","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5022359246"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"08","issue":"2","first_page":"64","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.989300012588501,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.008100000210106373,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.00039999998989515007,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9900000095367432},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.8619999885559082},{"id":"https://openalex.org/keywords/food-and-beverage-firms","display_name":"food and beverage manufacturing companies","score":0.7089999914169312},{"id":"https://openalex.org/keywords/pecking-order-theory","display_name":"pecking order theory","score":0.8529999852180481},{"id":"https://openalex.org/keywords/trade-off-theory","display_name":"trade-off theory","score":0.9860000014305115},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.6899999976158142},{"id":"https://openalex.org/keywords/growth-opportunities","display_name":"growth opportunities","score":0.7940000295639038},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9959999918937683},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9950000047683716},{"id":"https://openalex.org/keywords/asset-tangibility","display_name":"tangibility","score":0.9779999852180481},{"id":"https://openalex.org/keywords/non-debt-tax-shield","display_name":"non-debt tax shield","score":0.9570000171661377},{"id":"https://openalex.org/keywords/debt-financing","display_name":"debt financing","score":0.8690000176429749},{"id":"https://openalex.org/keywords/nigerian-listed-firms","display_name":"Nigerian listed companies","score":0.6299999952316284}],"concepts":[{"id":"https://openalex.org/C149933338","wikidata":"https://www.wikidata.org/wiki/Q950816","display_name":"Capital structure","level":3,"score":0.780344545841217},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.7574008703231812},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.7315883040428162},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.638641357421875},{"id":"https://openalex.org/C172983313","wikidata":"https://www.wikidata.org/wiki/Q1567268","display_name":"Pecking order theory","level":4,"score":0.6245784759521484},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5947666764259338},{"id":"https://openalex.org/C59485491","wikidata":"https://www.wikidata.org/wiki/Q1438403","display_name":"Pecking order","level":2,"score":0.5614254474639893},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.534668505191803},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.43391916155815125},{"id":"https://openalex.org/C135665773","wikidata":"https://www.wikidata.org/wiki/Q2234049","display_name":"Debt ratio","level":3,"score":0.42883339524269104},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C78458016","wikidata":"https://www.wikidata.org/wiki/Q840400","display_name":"Evolutionary biology","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:RePEc:ris:ijafic:0024","doi":null,"is_oa":false,"landing_page_url":"http://research.icanig.org/documents/Impact-of-Firm-Attribute-Article.pdf","pdf_url":"http://research.icanig.org/documents/Impact-of-Firm-Attribute-Article.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"mag:3045110950","doi":null,"is_oa":false,"landing_page_url":"https://EconPapers.repec.org/RePEc:ris:ijafic:0024","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":25,"referenced_works":["https://openalex.org/W40260141","https://openalex.org/W190777977","https://openalex.org/W591276988","https://openalex.org/W1546993880","https://openalex.org/W1608170983","https://openalex.org/W1988607298","https://openalex.org/W1990269448","https://openalex.org/W2000578291","https://openalex.org/W2031933256","https://openalex.org/W2042830834","https://openalex.org/W2055304171","https://openalex.org/W2084310832","https://openalex.org/W2091596451","https://openalex.org/W2115846503","https://openalex.org/W2122529435","https://openalex.org/W2124597406","https://openalex.org/W2136745727","https://openalex.org/W2141242759","https://openalex.org/W2170790204","https://openalex.org/W3022689532","https://openalex.org/W3124114405","https://openalex.org/W3124792919","https://openalex.org/W3124871904","https://openalex.org/W3125337127","https://openalex.org/W3145509315"],"related_works":["https://openalex.org/W3204013230","https://openalex.org/W4390881428","https://openalex.org/W7165641669","https://openalex.org/W2966632351","https://openalex.org/W2185422653","https://openalex.org/W1743006008","https://openalex.org/W6999772123","https://openalex.org/W6968509623","https://openalex.org/W7106230391","https://openalex.org/W2566745919"],"abstract_inverted_index":{"The":[0,49,67,75,101,146],"study":[1,80,147,165],"examines":[2],"the":[3,21,44,58,79,99,111,115,132,159,164,195,208],"impact":[4],"of":[5,12,23,60,85,117,158,172,185,197,210],"firm":[6,36,120,150,187],"attributes":[7],"in":[8,18,73,114,176],"determination":[9],"capital":[10],"structure":[11],"listed":[13],"food":[14],"and":[15,26,122,202,212],"beverages":[16],"companies":[17,160,168,229],"Nigeria":[19],"from":[20,64],"perspective":[22],"pecking":[24],"order":[25],"trade":[27],"off":[28],"theories.":[29],"Firm":[30],"characteristics":[31,151],"are":[32],"proxied":[33],"bygrowth":[34],"opportunity,":[35,119],"size,":[37],"profitability,":[38],"assets":[39,123],"tangibilityand":[40],"non-debt":[41],"taxshields,":[42],"while":[43],"dependentvariable":[45],"(capitalstructure)":[46],"is":[47],"representedbyleverage.":[48],"studyuses":[50],"secondary":[51],"data":[52],"collected":[53],"by":[54,83,180],"means":[55],"ofdocumentation":[56],"for":[57,78],"period":[59],"ten":[61],"years":[62],"ranging":[63],"2008-":[65],"2017.":[66],"research":[68],"design":[69],"employed":[70],"was":[71,81],"correlational":[72],"nature.":[74],"hypotheses":[76],"formulated":[77],"tested":[82],"mean":[84],"robust":[86],"multiple":[87],"regression":[88],"equation.":[89],"Post":[90],"estimation":[91],"tests":[92],"such":[93],"as":[94],"multicollinearityandheteroscedasticitytests":[95],"were":[96,129],"carriedoutto":[97],"validate":[98],"results.":[100],"findings":[102],"ofthe":[103],"studyon":[104],"one":[105],"handshowthatnon-debttax":[106],"shields":[107],"has":[108,136],"no":[109],"significanteffecton":[110],"companies'leverage,":[112],"but":[113],"case":[116],"growth":[118],"size":[121],"tangibility,":[124],"positive":[125],"statistical":[126],"significant":[127,141,153],"relationships":[128],"established.":[130],"On":[131],"other":[133],"hand,":[134],"profitability":[135],"been":[137],"established":[138],"to":[139,233],"show":[140],"negative":[142],"relationship":[143],"with":[144,223],"leverage.":[145],"concludes":[148],"that":[149,167,226],"have":[152,230],"effect":[154],"on":[155,199],"financing":[156,178,237],"mix":[157,179],"under":[161],"investigation.":[162],"Therefore,":[163],"recommends":[166],"should":[169,192,220],"be":[170],"wary":[171],"increasing":[173],"debt":[174,211,236],"finance":[175],"their":[177,213],"only":[181],"taken":[182,198],"into":[183],"cognizance":[184],"these":[186],"specific":[188],"attributes.":[189],"Finance":[190],"managers":[191],"carefully":[193],"consider":[194],"costs":[196,209],"more":[200],"debts":[201],"painstakingly":[203],"strike":[204],"a":[205],"balance":[206],"between":[207],"eventual":[214],"benefits":[215],"thereof.":[216],"Finally,":[217],"regulatory":[218],"authorities":[219],"come":[221],"up":[222],"flexible":[224],"rules":[225],"will":[227],"enable":[228],"easy":[231],"access":[232],"long":[234],"term":[235],"option":[238]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2020-07-29T00:00:00"}
