Testing the pecking order theory of Capital structure: Kazakhstan Experience

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Date

2018-05-10

Authors

Sultanov, Bernar

Journal Title

Journal ISSN

Volume Title

Publisher

Nazarbayev University School of Sciences and Humanities

Abstract

The aim of this work is to test whether publicly available companies from Kazakhstan follow the pecking order theory of capital structure in their financial decisions. We defined the importance of the financial leverage ratio as a key coefficient demonstrating financial stability of the company. The financial reports of the biggest companies were used to identify the independent variables which become the determinants of capital structure choice. Results of econometric analysis partially confirmed the predicted hypotheses of the relationship between leverage ratio and determinants. Overall, the outcomes of this work assist financial managers in terms of financial risk management and strategical decision making in defining the capital structure of the firm.

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Keywords

pecking order theory, the national fund “Samruk Kazyna”, Kazakhstan Stock Exchange

Citation

Sultanov, Bernar. (2018) Testing the pecking order theory of Capital structure: Kazakhstan Experience. Nazarbayev University School of Humanities and Social Sciences