@incollection{,
	
					
					
					87564741AB424FBA0B4066DDBAB55E4B
				,
	author={{AbdulJeleel} and {Ahmadu Bello University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1721524
}

@incollection{b0,
	
	
		,
	title={{between managers and shareholders}}
	
	
		,
	journal={{Journal of financial and quantitative analysis}}
		
			31
			3
		
	

}

@incollection{b1,
	
	
		,
	title={{Effect of capital structure on firms' performance: the Nigerian experience}}
		,
	author={{
			IRAkintoye
		}}
	
	
		,
	journal={{Finance and Administrative Sciences}}
		
			10
			
			,
	year={2008}
		
	
	,
	note={European Journal of Economics}

}

@incollection{b2,
	
	
		,
	title={{The determinants of trading volume of high-yield corporate bonds}}
		,
	author={{
			GAlexander
		} and {
			AEdwards
		} and {
			MFerri
		}}
		
		
	
	
		,
	journal={{Journal of Financial Markets}}
		
			3
			
			,
	year={2000}
		
	

}

@incollection{b3,
	
	
		,
	title={{A Further Empirical Investigation of the Bankruptcy Cost Question}}
		,
	author={{
			EAltman
		}}
	
	
		,
	journal={{The Journal of Finance}}
		
			39
			
			,
	year={1984}
		
	

}

@book{b4,
	
	
		,
	author={{
			EAltman
		}}
		,
	title={{Bankruptcy, Credit Risk, and High Yield Junk Bonds}}
				Blackwell, Oxford
		
			,
	year={2002}
		
	

}

@incollection{b5,
	
	
		,
	title={{Leverage determinants in the absence of corporate tax system: the case of non financial publicly traded corporation in Saudi Arabia}}
		,
	author={{
			SAl-Sakran
		}}
	
	
		,
	journal={{Managerial Finance}}
		
			27
			
			,
	year={2001}
		
	

}

@book{b6,
	
	
		,
	title={{}}
		,
	author={{
			JSAng
		} and {
			A; R
		} and {
			Cole
		}}
		
		
		
	

}

@incollection{b7,
	
	
		,
	title={{Agency costs and ownership structure}}
		,
	author={{
			JWLin
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			5
			
			,
	year={2000}
		
	

}

@incollection{b8,
	
	
		,
	title={{Optimal Capital Structure under Corporate and Personal Taxation}}
		,
	author={{
			HAngelo
		} and {
			RDe -Masulis
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			8
			
			,
	year={1980. 1980}
		
	

}

@book{b9,
	
	
		,
	title={{Impact of capital structure on firm's value: Evidence from Bangladesh}}
		,
	author={{
			CAnup
		} and {
			PCSuman
		}}
		
		
			,
	year={2010}
			,
	address={Bangladesh}
		
		
			BRAC Business School, BRAC University
		
	

}

@book{b10,
	
	
		,
	title={{Supply and Demand for Finance of Small-Scale Enterprises in Ghana}}
		,
	author={{
			EAryeetey
		} and {
			ABaah-Nuakoh
		} and {
			TDuggleby
		} and {
			HHettige
		} and {
			WFSteel
		}}
		
		
		
		
		
			,
	year={1994}
			,
	address={Washington, D.C}
		
	
	,
	note={World Bank Discussion Paper No. 251. The World Bank}

}

@incollection{b11,
	
	
		,
	title={{Event risk, covenants and bondholder returns in leveraged buyouts}}
		,
	author={{
			PAsquith
		} and {
			TAWizman
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			27
			
			,
	year={1990}
		
	

}

@incollection{b12,
	
	
		,
	title={{Corporate Performance: Does Ownership Matter? A Comparison of Foreign-and Domestic-Owned Firms in Greece and Portugal}}
		,
	author={{
			NBarbosa
		} and {
			HLouri
		}}
		
	
	
		,
	journal={{Review of Industrial Organization}}
		
			27
			1
			
			,
	year={2005}
		
	

}

@incollection{b13,
	
	
		,
	title={{Earopean management perception of the net benefits of foreign stock listings}}
		,
	author={{
			FBancle
		} and {
			UMittoo
		}}
		
	
	
		,
	journal={{European financial management journal}}
		
			7
			
			,
	year={2002}
		
	

}

@incollection{b14,
	
	
		,
	title={{On financial architecture: leverage, maturity, and priority}}
		,
	author={{
			MBarclay
		} and {
			CSmithJr
		}}
		
	
	
		,
	journal={{Journal of Applied Corporate Finance}}
		
			8
			
			,
	year={1996}
		
	

}

@incollection{b15,
	
	
		,
	title={{An empirical test of stakeholder theory predictions of capital}}
		,
	author={{
			SLBarton
		} and {
			CHNed
		} and {
			SSundaram
		}}
		
		
	
	
		,
	journal={{Financial Management}}
		
			18
			1
			
			,
	year={1989}
		
	

}

@incollection{b16,
	
	
		,
	title={{Dividend Policy and the Volatility of Common Stock}}
		,
	author={{
			JBaskin
		}}
	
	
		,
	journal={{Journal of Portfolio Management}}
		
			15
			3
			
			,
	year={1989}
		
	

}

@incollection{b17,
	
	
		,
	title={{Financial architecture: Leverage, maturity and priority}}
		,
	author={{
			MichaelJBarclay
		} and {
			CliffordWSmithJr
		}}
		
	
	
		,
	journal={{Journal of applied corporate finance}}
		
			8
			
			,
	year={1996}
		
	

}

@incollection{b18,
	
	
		,
	title={{Determinants of capital structure empirical Evidence from the Czech Republic}}
		,
	author={{
			PBauer
		}}
	
	
		,
	journal={{Czech Journal of Economics and Finance}}
		
			,
	year={2004}
		
	

}

@incollection{b19,
	
	
		,
	title={{Leverage, Risk of Ruin and the Cost of Capital}}
		,
	author={{
			NBaxter
		}}
	
	
		,
	journal={{The Journal of Finance}}
		
			22
			
			,
	year={1967}
		
	

}

@book{b20,
	
	
		,
	title={{The Modern Corporation and Private Property}}
		,
	author={{
			AABerle
		} and {
			GCMeans
		}}
		
		
			,
	year={1932}
			,
	address={New York, Macmillan}
		
	

}

@incollection{b21,
	
	
		,
	title={{Capital Structure and firm performance: A new approach to testing agency theory and an application to the bank industry}}
		,
	author={{
			SBerger
		} and {
			EBanaccorsi Di
		} and {
			Patti
		}}
		
		
	
	
		,
	journal={{Journal of Banking & Finance}}
		
			30
			
			,
	year={2006}
		
	

}

@book{b22,
	
	
		,
	title={{Capital Structure and Firm Performance: A New Approach to Testing Agency Theory and an Application to the Banking Industry}}
		,
	author={{
			ABerger
		} and {
			FWharton
		}}
		
		
			,
	year={2002}
			
		
	

}

@incollection{b23,
	
	
		,
	title={{On the Existence of an Optimal Capital Structure: Theory and Evidence}}
		,
	author={{
			MBradley
		} and {
			GJarrell
		} and {
			EHKim
		}}
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			
			,
	year={1984}
		
	

}

@book{b24,
	
	
		,
	title={{Capital structure and performance of Maurittus listed firms: The theoretical and empirical evidences}}
		,
	author={{
			RBoodhoo
		}}
		
			,
	year={2009}
		
	

}

@incollection{b25,
	
	
		,
	title={{Capital structures in developing countries}}
		,
	author={{
			LBooth
		} and {
			AV. Aivazian
		} and {
			VDemirguc-Kunt
		} and {
			Maksimovic
		}}
		
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			55
			1
			
			,
	year={2001}
		
	

}

@incollection{b26,
	
	
		,
	title={{Evidence on the Existence and Determinants of Inter-Industry differences in Leverage}}
		,
	author={{
			RMBowen
		} and {
			LADaley
		} and {
			CCHuber
		}}
		
		
	
	
		,
	journal={{Financial Management}}
		
			
			,
	year={1982}
		
	

}

@incollection{b27,
	
	
		,
	title={{On the existence of an optimal capital structure: Theory and evidence}}
		,
	author={{
			MBradley
		} and {
			GAJarrel
		} and {
			E. HanKim
		}}
		
		
	
	
		,
	journal={{The Journal of Finance}}
		
			39
			
			,
	year={1984}
		
	

}

@book{b28,
	
	
		,
	title={{Determinants of Capital Structure: Evidence from Libya}}
		,
	author={{
			FBuferna
		} and {
			KBangassa
		} and {
			LHodgkinson
		}}
		
		
		
			,
	year={2005}
		
	
	,
	note={Research Paper Series}

}

@incollection{b29,
	
	
		,
	title={{Capital Structure and Financing of SMEs: Australian Evidence}}
		,
	author={{
			GCaesar
		} and {
			SHolmes
		}}
		
	
	
		,
	journal={{Journal of Accounting and Finance}}
		
			43
			
			,
	year={2003}
		
	

}

@incollection{b30,
	
	
		,
	title={{Examining the impact of the 1986 tax reform act on corporate dividend policy: a new methodology}}
		,
	author={{
			KMCassey
		} and {
			DCAnderson
		}}
		
	
	
		,
	journal={{Financial Review}}
		
			34
			3
			
			,
	year={1999}
		
	

}

@incollection{b31,
	
	
		,
	title={{Measuring Strategic Performance}}
		,
	author={{
			BSChakravarthy
		}}
	
	
		,
	journal={{Strategic Management Journal}}
		
			7
			
			,
	year={1986}
		
	

}

@incollection{b32,
	
	
		,
	title={{Finance: The Joy of Leverage}}
		,
	author={{
			DChampion
		}}
	
	
		,
	journal={{Harvard Bus. Rev}}
		
			77
			
			,
	year={1999}
		
	

}

@incollection{b33,
	
	
		,
	title={{Do Inside Ownership and Leverage Share Common Determinants?}}
		,
	author={{
			SChaplinsky
		} and {
			SNiehaus
		} and {
			GNiehaus
		}}
		
		
	
	
		,
	journal={{Quarterly Journal of Business and Economics}}
		
			32
			
			,
	year={1993. 1993}
		
	

}

@incollection{b34,
	
	
		,
	title={{Capital structure theories and empirical results -a panel data analysis}}
		,
	author={{
			YingChen
		} and {
			HammesHong
		} and {
			Klaus
		}}
		
		
	
	
		,
	journal={{SSRN Working Paper Series}}
		
			,
	year={2005}
		
	

}

@book{b35,
	
	
		,
	title={{}}
		,
	author={{
			FChittenden
		} and {
			GHall
		} and {
			PHutchinson
		}}
		
		
		
			,
	year={1996}
		
	

}

@incollection{b36,
	
	
		,
	title={{Access to Capital Markets and Financial Structure: Review of Issues and an Empirical Investigation}}
	
	
		,
	journal={{Small Business Economics}}
		
			8
			
		
	
	,
	note={Small Firm Growth}

}

@book{b37,
	
	
		,
	author={{
			WGCochran
		}}
		,
	title={{Sampling techniques}}
				New York
		
			,
	publisher={John Wiley & Sons}
			,
	year={1977}
		
	
	,
	note={3rd ed.}

}

@incollection{b38,
	
	
		,
	title={{The effect of changes in ownership structure on performance: Evidence from the thrift industry}}
		,
	author={{
			RA.; HCole
		} and {
			Mehran
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			50
			
			,
	year={1998}
		
	

}

@incollection{b39,
	
	
		,
	title={{Capital Structure and Corporate Performance in Nigeria Petroleum Industry: Panel Data Analysis}}
		,
	author={{
			FDDare
		} and {
			OSola
		}}
		
	
	
		,
	journal={{Journal of Mathematics and Statistics}}
		
			6
			2
			
			,
	year={2010}
		
	

}

@incollection{b40,
	
	
		,
	title={{Optimal Capital Structure under Corporate and Personal Taxation}}
		,
	author={{
			DeAngelo
		} and {
			H
		} and {
			RMasulis
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			8
			
			,
	year={1980}
		
	

}

@book{b41,
	
	
		,
	title={{Capital structure, equity ownership and firm performance}}
		,
	author={{
			MDimitris
		} and {
			PMaria
		}}
		
		
			,
	year={2008}
		
	

}

@book{b42,
	
	
		,
	title={{Corporate finance -A focused approach}}
		,
	author={{
			MEhrhardt
		} and {
			EBrigham
		}}
		
		
			,
	year={2003}
			,
	address={Mason, Thomson}
		
	
	,
	note={1st Edition}

}

@book{b43,
	
	
		,
	title={{Financial Accounting and Reporting}}
		,
	author={{
			BElliot
		} and {
			JElliot
		}}
		
		
			,
	year={2002}
			,
	publisher={FT Prentice Hall}
			,
	address={London}
		
	
	,
	note={7th ed}

}

@incollection{b44,
	
	
		,
	title={{Corporate debt policy of small firms: An empirical (re)examination}}
		,
	author={{
			JPEsperança
		} and {
			PM GAna
		} and {
			AGMohamed
		}}
		
		
	
	
		,
	journal={{Journal of Small Business and Enterprise Development}}
		
			10
			1
			
			,
	year={2003}
		
	

}

@incollection{b45,
	
	
		,
	title={{Agency problems and the theory of the firm}}
		,
	author={{
			EFFama
		}}
	
	
		,
	journal={{Journal of Political Economy}}
		
			88
			
			,
	year={1980}
		
	

}

@incollection{b46,
	
	
		,
	title={{Determinants of Financial Structures: A New Methodological Approach}}
		,
	author={{
			MGFerri
		} and {
			WHJones
		}}
		
	
	
		,
	journal={{J. Finance}}
		
			34
			3
			
			,
	year={1979}
		
	

}

@incollection{b47,
	
	
		,
	title={{Agency costs and ownership structure in Australi}}
		,
	author={{
			G; RFleming
		} and {
			; RHeaney
		} and {
			Mccosker
		}}
		
		
	
	
		,
	journal={{Pacific-Basin Finance Journal}}
		
			13
			
			,
	year={2005}
		
	

}

@incollection{b48,
	
	
		,
	title={{An Empirical Test of the Impact of Managerial Self-Interest on Corporate Capital Structure}}
		,
	author={{
			IFriend
		} and {
			LLang
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			
			,
	year={1988. June}
		
	

}

@book{b49,
	
	
		,
	title={{How big are the tax benefits of debt?}}
		,
	author={{
			JohnGraham
		}}
		
			,
	year={1999}
		
	
	,
	note={Should they be bigger? Duke University working paper}

}

@incollection{b50,
	
	
		,
	title={{Corporate capital structure choices: does managers' gender matter}}
		,
	author={{
			BGrechaniuk
		}}
	
	
		,
	journal={{Kyiv School of economics}}
		
			,
	year={2009}
		
	

}

@incollection{b51,
	
	
		,
	title={{Corporate Financial Structure and Managerial Incentives}}
		,
	author={{
			SJGrossman
		} and {
			OHart
		}}
		
	
	
		,
	booktitle={{The Economics of Information and Uncertainty}}
				,
	editor={
			JMccall
		}
		Chicago
		
			,
	publisher={University of Chicago Press}
			,
	year={1982}
		
	

}

@book{b52,
	
	
		,
	title={{Measuring up: Appropriate metrics help HR prove its worth}}
		,
	author={{
			RJGrossman
		}}
		
			,
	year={2000}
			,
	publisher={HR Magazine}
			45
			
		
	

}

@book{b53,
	
	
		,
	title={{Basic econometrics}}
		,
	author={{
			DGujarati
		}}
		
			,
	year={1988}
			,
	publisher={McGraw-Hill}
			,
	address={New York}
		
	
	,
	note={2nd Ed}

}

@incollection{b54,
	
	
		,
	title={{Capital Structure and the Informational Role of Debt}}
		,
	author={{
			MHarris
		} and {
			ARaviv
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			
			,
	year={1990. 1990}
		
	

}

@incollection{b55,
	
	
		,
	title={{The Theory of Capital Structure}}
		,
	author={{
			MHarris
		} and {
			ARaviv
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			46
			
			,
	year={1991}
		
	

}

@book{b56,
	
	
		,
	title={{Emotional Contagion}}
		,
	author={{
			EHatfield
		} and {
			JTCacioppo
		} and {
			RLRapson
		}}
		
		
		
			,
	year={1994}
			,
	publisher={Cambridge University Press}
			,
	address={Cambridge: England}
		
	

}

@incollection{b57,
	
	
		,
	title={{The insignificance of bankruptcy costs to the theory of optimal capital structure}}
		,
	author={{
			RobertAHaugen
		} and {
			LemmaWSenbet
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			33
			
			,
	year={1978}
		
	

}

@incollection{b58,
	
	
		,
	title={{An empirical analysis of the financial structure of small and large Australian manufacturing enterprises}}
		,
	author={{
			SHolmes
		} and {
			PKent
		}}
		
	
	
		,
	journal={{Journal of Small Business Finance}}
		
			1
			2
			141
			,
	year={1991}
		
	

}

@incollection{b59,
	
	
		,
	title={{Capital Structure paradigm}}
		,
	author={{
			SandbergHofer
		}}
	
	
		,
	journal={{Journal of science Academy}}
		
			8
			1
			,
	year={1987}
		
	

}

@incollection{b60,
	
	
		,
	title={{Determinants of target capital structure: the case of dual debt and equity issues}}
		,
	author={{
			AHovakimian
		} and {
			GHovakimian
		} and {
			HTehranian
		}}
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			71
			
			,
	year={2004}
		
	

}

@incollection{b61,
	
	
		,
	title={{Coherence of the Modern Theories of Finance}}
		,
	author={{
			CHsia
		}}
	
	
		,
	journal={{Financial Review}}
		
			
			,
	year={1981}
		
	

}

@book{b62,
	
	
		,
	title={{The Determinants of Capital Structure: Evidence from China}}
		,
	author={{
			SG HHuang
		} and {
			FMSong
		}}
		
		
		
			,
	year={2002}
		
		
			Working Paper of Hong Kong University
		
	

}

@incollection{b63,
	
	
		,
	title={{The determinants of capital structure: evidence from China}}
		,
	author={{
			SHuang
		} and {
			FSong
		}}
		
	
	
		,
	journal={{China Economic Review}}
		
			17
			1
			
			,
	year={2006}
		
	

}

@incollection{b64,
	
	
		,
	title={{Agency cost of free cash flow, corporate finance and takeovers}}
		,
	author={{
			MJensen
		}}
	
	
		,
	journal={{American Economic Review Papers and Proceedings}}
		
			76
			
			,
	year={1986}
		
	

}

@incollection{b65,
	
	
		,
	title={{Eclipse of public corporation}}
		,
	author={{
			MJensen
		}}
	
	
		,
	journal={{Harvard Business Review}}
		
			67
			5
			
			,
	year={1989}
		
	

}

@incollection{b66,
	
	
		,
	title={{Takeovers: their causes and consequences}}
		,
	author={{
			MJensen
		}}
	
	
		,
	journal={{Journal of Economic Perspectives}}
		
			2
			
			,
	year={1988}
		
	

}

@incollection{b67,
	
	
		,
	title={{Theory of the firm: managerial behaviour, agency costs and capital structure}}
		,
	author={{
			MJensen
		} and {
			WMeckling
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			3
			
			,
	year={1976}
		
	

}

@book{b68,
	
	
		,
	title={{Unlocking shareholder value by moving closer to the optimal capital structure. Accountancy SA, Accounting and Tax Predictions}}
		,
	author={{
			JohannesVh De We
		}}
		
			,
	year={2007}
			
		
	
	,
	note={Kivesh Dhanraj}

}

@incollection{b69,
	
	
		,
	title={{Strategy and Financial Policy in UK Small Firms'}}
		,
	author={{
			JJordan
		} and {
			JLowe
		} and {
			PTaylor
		}}
		
		
	
	
		,
	journal={{Journal of Business Finance & Accounting}}
		
			25
			
			,
	year={1998}
		
	

}

@book{b70,
	
	
		,
	title={{Theory and Practice of Econometrics}}
		,
	author={{
			GeorgeGJudge
		} and {
			RCarter
		} and {
			WilliamEHill
		} and {
			HelmutGriffiths
		} and {
			Tsoung-ChaoleeLütkepohl
		}}
		
		
		
		
		
			,
	year={1980}
			,
	publisher={John Wiley & Sons}
			,
	address={New York}
		
	

}

@incollection{b71,
	
	
		,
	title={{International evidence on cash holdings and expected managerial agency problems}}
		,
	author={{
			IKalcheva
		} and {
			KLins
		}}
		
	
	
		,
	journal={{Review of Financial Studies}}
		
			20
			
			,
	year={2007}
		
	

}

@incollection{b72,
	
	
		,
	title={{The effect of business risk on corporate capital structure: Theory and evidence}}
		,
	author={{
			JRKale
		} and {
			HNThomas
		} and {
			GGRamirez
		}}
		
		
	
	
		,
	journal={{The Journal of Finance}}
		
			46
			
			,
	year={1991}
		
	

}

@incollection{b73,
	
	
		,
	title={{Capital and ownership structure: a comparison of United States and Japanese manufacturing corporations}}
		,
	author={{
			CWKester
		}}
	
	
		,
	journal={{Finance Manage}}
		
			15
			
			,
	year={1986}
		
	

}

@incollection{b74,
	
	
		,
	title={{The determinants of corporate liquidity: Theory and evidence}}
		,
	author={{
			CKim
		} and {
			DCMauer
		} and {
			AESherman
		}}
		
		
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			33
			
			,
	year={1998}
		
	

}

@incollection{b75,
	
	
		,
	title={{Evidence on the impact of agency costs on corporate debt policy}}
		,
	author={{
			WKim
		} and {
			ESorensen
		}}
		
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			21
			
			,
	year={1986}
		
	

}

@incollection{b76,
	
	
		,
	title={{Performance, capital structure and home country: an analysis of Asian corporations}}
		,
	author={{
			VKrishnan
		} and {
			RCMoyer
		}}
		
	
	
		,
	journal={{Global Finance Journal}}
		
			8
			
			,
	year={1997}
		
	

}

@incollection{b77,
	
	
		,
	title={{Investment Patterns and Financial Leverage}}
		,
	author={{
			MSLong
		} and {
			EBMalitz
		}}
		
	
	
		,
	booktitle={{Corporate Capital Structures in the United States. Chicago: Inventory of}}
				,
	editor={
			BFriedman
		}
		
			,
	publisher={Chicago Press}
			,
	year={1985}
		
	

}

@incollection{b78,
	
	
		,
	title={{Extending modern portfolio theory into the domain of corporate diversification: Does it apply?}}
		,
	author={{
			MLubatkin
		} and {
			SChatterjee
		}}
		
	
	
		,
	journal={{Academy of Management Journal science}}
		
			,
	year={1994}
		
	

}

@incollection{b79,
	
	
		,
	title={{Do taxes affect corporate financing decisions}}
		,
	author={{
			JeffreyMackie-Mason
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			45
			
			,
	year={1990}
		
	

}

@incollection{b80,
	
	
		,
	title={{Capital structure and performance: evidence from a transition economy on an aspect of corporate governance}}
		,
	author={{
			SKMajumdar
		} and {
			PChhibber
		}}
		
	
	
		,
	journal={{Public Choice}}
		
			98
			
			,
	year={1999}
		
	

}

@incollection{b81,
	
	
		,
	title={{Capital Structure and Firm Efficiency}}
		,
	author={{
			DMargaritas
		} and {
			MPsillaki
		}}
		
	
	
		,
	journal={{Journal of Business Finance and Accounting}}
		
			34
			
			,
	year={2007. 2007}
		
	

}

@incollection{b82,
	
	
		,
	title={{Capital structure and firms efficiency in New Zealand}}
		,
	author={{
			DMargaritis
		} and {
			MPsillaki
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			,
	year={2006}
		
	

}

@incollection{b83,
	
	
		,
	title={{Equity Ownership and the Two Faces of Debt}}
		,
	author={{
			JMcconnell
		} and {
			HServaes
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			39
			
			,
	year={1995}
		
	

}

@incollection{b84,
	
	
		,
	title={{Additional Evidence on Equity Ownership and Corporate Value}}
		,
	author={{
			JJMcconnell
		} and {
			HServaes
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			27
			
			,
	year={1990}
		
	

}

@incollection{b85,
	
	
		,
	title={{Corporate capital expenditure decisions and the market value of the firm}}
		,
	author={{
			JMcconnell
		} and {
			CMuscarella
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			14
			
			,
	year={1985}
		
	

}

@incollection{b86,
	
	
		,
	title={{Financial Policy and Capital Structure Choice in UK SMEs: Empirical Evidence from Company Panel Data}}
		,
	author={{
			NMichaelas
		} and {
			FChittenden
		} and {
			PPoutziouris
		}}
		
		
	
	
		,
	journal={{Small Business Economics}}
		
			12
			
			,
	year={1999}
		
	

}

@incollection{b87,
	
	
		,
	title={{Dividend policy, growth and the valuation of shares}}
		,
	author={{
			MertonHMiller
		} and {
			FrancoModigliani
		}}
		
	
	
		,
	journal={{Journal of business}}
		
			34
			
			,
	year={1961}
		
	

}

@book{b88,
	
	
		,
	title={{Founding Family Control and Capital Structure Entrepreneurship Theory and Practice 23}}
		,
	author={{
			CMishra
		} and {
			DMcconaughy
		}}
		
		
			,
	year={1999}
			4
		
	

}

@incollection{b89,
	
	
		,
	title={{Corporate income taxes and the cost of capital: A correction}}
		,
	author={{
			Modigliani
		} and {
			Franco
		} and {
			HMerton
		} and {
			Miller
		}}
		
		
		
	
	
		,
	journal={{American economic review}}
		
			53
			
			,
	year={1963}
		
	

}

@incollection{b90,
	
	
		,
	title={{Financial market; lecture presented for the industrial liason program}}
		,
	author={{
			FrancoModigliani
		}}
	
	
		,
	booktitle={{Massau-Chusetts Institute of Technology}}
				Cambridge, MA, unpublished
		
			,
	year={1980}
		
	

}

@incollection{b91,
	
	
		,
	title={{The cost of capital, corporation finance and the theory of investment}}
		,
	author={{
			FModigliani
		} and {
			MMiller
		}}
		
	
	
		,
	journal={{American Economic Review}}
		
			48
			
			,
	year={1958}
		
	

}

@book{b92,
	
	
		,
	title={{The New Palgrave Dictionary of Economics. Anne P. Villamil}}
		,
	author={{
			Modigliani-MillerTheorem
		}}
		
		
			University of Illinois
		
	

}

@book{b93,
	
	
		,
	title={{Modelling the dividend behavioural pattern of corporate firms in Nigeria}}
		,
	author={{
			IFMusa
		}}
		
			,
	year={2005}
			
			,
	address={Zaria}
		
		
			Ahmadu Bello University
		
	
	,
	note={Unpublished Doctoral Dissertation}

}

@incollection{b94,
	
	
		,
	title={{Measuring Performance in Entrepreneurship Research}}
		,
	author={{
			GBMurphy
		} and {
			JWTrailer
		} and {
			RCHill
		}}
		
		
	
	
		,
	journal={{Journal of Business Research}}
		
			36
			
			,
	year={1996}
		
	

}

@book{b95,
	
	
		,
	title={{Determinants of Capital Structure of Ukrainian Corporations}}
		,
	author={{
			OMyroshnichenko
		}}
		
			,
	year={2004}
		
	
	,
	note={Unpublished EERC MA Thesis}

}

@incollection{b96,
	
	
		,
	title={{The Determinants of Corporate Borrowing}}
		,
	author={{
			SMyers
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			5
			
			,
	year={1977}
		
	

}

@incollection{b97,
	
	
		,
	title={{The capital structure puzzle}}
		,
	author={{
			SCMyers
		}}
	
	
		,
	journal={{Journal of Finance}}
		
			39
			
			,
	year={1984}
		
	

}

@book{b98,
	
	
		,
	title={{Corporate financing and investment decisions when 101}}
		,
	author={{
			StewartCMyers
		} and {
			MajlufNicholas
		} and {
			SNeter
		} and {
			JKutner
		} and {
			MHNachtsheim
		} and {
			CJWasserman
		} and {
			W
		}}
		
		
		
		
		
		
		
			,
	year={1984. 1996}
			,
	publisher={Irwin Company Inc}
			
			,
	address={Chicago, USA; Nigerian Stock Exchange FactBook}
		
	
	,
	note={Applied linear statistical models}

}

@incollection{b99,
	
	
		,
	title={{Capital Structure and Industrial Performance in Nigeria}}
		,
	author={{
			OSOke
		} and {
			BAfolabi
		}}
		
	
	
		,
	journal={{International Business and Management}}
		
			2
			1
			
			,
	year={2011. 2011}
		
	

}

@incollection{b100,
	
	
		,
	title={{}}
		,
	author={{
			RAOlowe
		}}
	
	
		,
	journal={{Financial Management}}
		
			,
	year={1998}
		
	

}

@book{b101,
	
	
		,
	title={{Concepts, Analysis and Capital Investments. 1st}}
				
	

}

@book{b102,
	
	
		,
	title={{}}
		,
	author={{
			Edn
		} and {
			Brierly Jones Nigeria
		} and {
			Ltd
		}}
		
		
		
			
			,
	address={Lagos}
		
	

}

@incollection{b103,
	
	
		,
	title={{Effect of capital structure on corporate performance of selected quoted companies in Nigeria: A preliminary investigation}}
		,
	author={{
			JAOloyede
		} and {
			SOAkinmulegun
		}}
		
	
	
		,
	journal={{Niger. J. Bank. Fin. Iss}}
		
			2
			
			,
	year={1999}
		
	

}

@incollection{b104,
	
	
		,
	title={{The capital structure choice in tax contrasting environments: from the Jordanian, Kuwait, Omani and Saudi Corporate sectors. The Econ. Research Forum}}
		,
	author={{
			GOmet
		} and {
			FMashharawe
		}}
		
	
	
		,
	booktitle={{th Annual Conference. December}}
				Marrakesh. Morrocco
		
			,
	year={2002}
		
	

}

@incollection{b105,
	
	
		,
	title={{Capital Structure and firm performance: Evidence from Nigeria}}
		,
	author={{
			AAOnaolapo
		} and {
			SOKajola
		}}
		
	
	
		,
	journal={{Finance and Administrative Sciences}}
		
			,
	year={2010}
		
	
	,
	note={European Journal of Economics}

}

@book{b106,
	
	
		,
	title={{Effect of capital structure on performance of manufacturing firms in Nigeria}}
		,
	author={{
			AOnimisi
		}}
		
			,
	year={2011}
		
	

}

@incollection{b107,
	
	
		,
	title={{Capital Structure and Corporate Performance of Malaysian Construction Sector}}
		,
	author={{
			TSOng
		} and {
			BHThe
		}}
		
	
	
		,
	journal={{International Journal of Humanities and Social Science}}
		
			1
			2
			,
	year={2011}
		
	

}

@incollection{b108,
	
	
		,
	title={{The Determinants of Corporate Debt Maturity: Evidence From UK Firms}}
		,
	author={{
			AOzkan
		}}
	
	
		,
	journal={{Applied Financial Economics}}
		
			12
			
			,
	year={2002}
		
	

}

@book{b109,
	
	
		,
	author={{
			HMPark
		}}
		,
	title={{Univariate Analysis and Normality Test Using SAS, Stata, and SPSS}}
				Bloomington
		
			,
	year={2008}
		
		
			Working paper, Indiana University
		
	

}

@incollection{b110,
	
	
		,
	title={{The Benefits of Lending Relationship: Evidence from Small Business Data}}
		,
	author={{
			MAPetersen
		} and {
			RGRajan
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			49
			1
			
			,
	year={1994. 1994}
		
	

}

@incollection{b111,
	
	
		,
	title={{What managers think of capital structure theory: a survey}}
		,
	author={{
			MPinegar
		} and {
			LWilbricht
		}}
		
	
	
		,
	journal={{Financial Management}}
		
			
			,
	year={1989}
		
	

}

@book{b112,
	
	
		,
	title={{Islamic bank performance and capital structure}}
		,
	author={{
			WAPratomo
		} and {
			AIsmail
		}}
		
		
			,
	year={2006}
		
	

}

@incollection{b113,
	
	
		,
	title={{Capital Structure and financial performance: evidence from listed business companies in Colombo Stock Exchange Sri Lanka}}
		,
	author={{
			PPuwanenthiren
		}}
	
	
		,
	journal={{Science & Commerce}}
		
			,
	year={2011}
		
	
	,
	note={Journal of Arts}

}

@book{b114,
	
	
		,
	title={{The Great Reversals. The Politics of Financial Developments in the 20 th Century}}
		,
	author={{
			RRajan
		} and {
			LZingales
		}}
		
		
			,
	year={1995}
			8178
		
		
			National Bureau of Economic Research Working paper
		
	

}

@incollection{b115,
	
	
		,
	title={{Capital structure and financial performance: evidence from Oman}}
		,
	author={{
			NVRao
		} and {
			KHAl-Yahyaee
		} and {
			LA MSyed
		}}
		
		
	
	
		,
	journal={{Indian Journal of Economics and Business}}
		
			
			,
	year={2007}
		
	

}

@incollection{b116,
	
	
		,
	title={{Corporate capital structure decisions: evidence from leveraged buyouts}}
		,
	author={{
			DRoden
		} and {
			WLewellen
		}}
		
	
	
		,
	journal={{Financial Management}}
		
			24
			
			,
	year={1995}
		
	

}

@incollection{b117,
	
	
		,
	title={{Ownership structure, deregulation and bank risktaking}}
		,
	author={{
			ASaunders
		} and {
			FStrock
		} and {
			NTravlos
		}}
		
		
	
	
		,
	journal={{Journal of Finance}}
		
			45
			
			,
	year={1990}
		
	

}

@incollection{b118,
	
	
		,
	title={{Some surrogate evidence in support of the concept of optimal financial structure}}
		,
	author={{
			ESchwartz
		} and {
			.RAronson
		}}
		
	
	
		,
	journal={{Journal of Finance}}
		
			22
			
			,
	year={1967}
		
	

}

@incollection{b119,
	
	
		,
	title={{The role of human capital philosophy in promoting firm innovativeness and performance: Test of a causal model}}
		,
	author={{
			TTSelvarajan
		} and {
			NRamamoorthy
		} and {
			PCFlood
		} and {
			JPGuthrie
		} and {
			SMaccurtain
		} and {
			WLiu
		}}
		
		
		
		
		
	
	
		,
	journal={{International Journal of Human Resource Management}}
		
			18
			8
			
			,
	year={2007}
		
	

}

@incollection{b120,
	
	
		,
	title={{Testing Static Trade off Against Pecking Order Models of Capital Structure}}
		,
	author={{
			CraigSchulman
		} and {
			DeborahThomasShyam-Sunder
		} and {
			L
		} and {
			SMyers
		}}
		
		
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			51
			
			,
	year={1999}
		
	

}

@incollection{b121,
	
	
		,
	title={{The stock price effect of risky versus safe debt}}
		,
	author={{
			LShyam-Sunder
		}}
	
	
		,
	journal={{Journal of Financial and Quantitative Analysis}}
		
			26
			
			,
	year={1991}
		
	

}

@incollection{b122,
	
	
		,
	title={{Taxes and corporate debt policy in Canada: An empirical investigation}}
		,
	author={{
			PaulineShum
		}}
	
	
		,
	journal={{Canadian Journal of Economics}}
		
			29
			
			,
	year={1996}
		
	

}

@incollection{b123,
	
	
		,
	title={{Managerial Discretion and Optimal Financing Policies}}
		,
	author={{
			RStulz
		}}
	
	
		,
	journal={{Journal of Financial Economics}}
		
			26
			
			,
	year={1990}
		
	

}

@incollection{b124,
	
	
		,
	title={{Bankruptcy theory development and classification via genetic programming}}
		,
	author={{
			LETerje
		} and {
			EAasmund; Mckee
		}}
		
	
	
		,
	journal={{European Journal of Operational Research}}
		
			169
			2
			
			,
	year={2006}
		
	

}

@incollection{b125,
	
	
		,
	title={{The effect of capital structure on a firm's liquidation decision}}
		,
	author={{
			STitman
		}}
	
	
		,
	journal={{Journal of financial economics}}
		
			13
			
			,
	year={1984}
		
	

}

@book{b126,
	
	
		,
	title={{Using multivariate statistics}}
		,
	author={{
			BGTobachnick
		} and {
			LSFidell
		}}
		
		
			,
	year={1996}
			,
	publisher={HarperCollins}
			,
	address={New York, USA}
		
	
	,
	note={3rd Ed}

}

@incollection{b127,
	
	
		,
	title={{The effects of regional capital subsidies on firm performance: an empirical study}}
		,
	author={{
			DTzelepis
		} and {
			DSkuras
		}}
		
	
	
		,
	journal={{Journal of Small Business and Enterprise Development}}
		
			11
			
			,
	year={2004}
		
	

}

@incollection{b128,
	
	
		,
	title={{Specificity and opacity as resource-based determinants of capacity structure: evidence for Spanish manufacturing firms}}
		,
	author={{
			JDVicente-Lorente
		}}
	
	
		,
	journal={{Strategic Management Journal}}
		
			22
			
			,
	year={2001}
		
	

}

@incollection{b129,
	
	
		,
	title={{Toward the Measurement of the Marketing Culture of a Service Firm}}
		,
	author={{
			CWebster
		}}
	
	
		,
	journal={{Journal of Business Research}}
		
			21
			
			,
	year={1990}
		
	

}

@book{b130,
	
	
		,
	author={{
			GWedig
		} and {
			FASloan
		} and {
			MAssan
		} and {
			MAMorrisey
		}}
		
		
		
		,
	title={{Capital structure, ownership, and capital}}
				
			,
	year={1988}
		
	

}

@incollection{b131,
	
	
		,
	title={{The HR performance relationship: Examining causal direction}}
		,
	author={{
			PMWright
		} and {
			TGardner
		} and {
			LMMoyniham
		} and {
			MAllen
		}}
		
		
		
	
	
		,
	journal={{Personnel Psychology}}
		
			58
			2
			
			,
	year={2005}
		
	

}

@book{b132,
	
	
		,
	title={{Statistics, An Introductory Analysis}}
		,
	author={{
			TaroYamane
		}}
		
			,
	year={1967}
			,
	publisher={Harper and Row}
			,
	address={New York}
		
	
	,
	note={2nd Ed}

}

@book{b133,
	
	
		,
	author={{
			Yoshio
		} and {
			MToshiyuki
		}}
		
		,
	title={{Corporate Restructuring and its impact on value Added, Productivity, Employment and Wages. Japan. The Economic Research Institute}}
				
			,
	year={2005}
		
	

}

@incollection{b134,
	
	
		,
	title={{Capital structure and corporate performance: evidence from Jordan}}
		,
	author={{
			RZeitun
		} and {
			GGTian
		}}
		
	
	
		,
	journal={{Australasian Accounting Business and Finance Journal}}
		
			I
			,
	year={2007}
		
	

}