FACTORS RELATED TO THE CAPITAL STRUCTURE OF COLOMBIAN LISTED COMPANIES IN THE INDUSTRIAL SECTOR
The purpose of this study was to determine the relationship between
tangibility, corporate taxes, age, and company size to the capital structure of Colombian
firms. Forty four listed companies in the industrial sector were chosen as the subject of
study because the sector is vital to the Colombian economy. Pearson Correlation
Technique was used to analyze the relationships between the dependent variable,
namely debt to equity ratio, and the independent variables (tangibility, corporate tax
rate, age, and company size).
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