Gaud, Philippe; Jani, Elion; Hoesli, Martin; Bender, André - In: European Financial Management 11 (2005) 1, pp. 51-69
"In this paper, we analyse the determinants of the capital structure for a panel of 104 Swiss companies listed in the Swiss stock exchange. Dynamic tests are performed for the period 1991-2000. It is found that the size of companies and the importance of tangible assets are positively related to...