Earticle

초록

영어

The purpose of the study ir to find ar firm`s factors which affect on the choice of financing decision. The explanatory variable for financing decision are size, manager`s eguity ratio, debtratio. The dependant bariables is used to dummy variable, which 1 for the issuance of seasoned equity offering and 0 for issurance bond. The method of test is logit and t-test. The model of the onalysis as follows ; Y= B0+B1 SIZE+B2 MAGE+B3 DEBT+e Y : 1 for issuance of seasoned equity offering. 0 for issuancee bond SIZE : total assets MAGE : manger`s equity ratio DEBT : debt/capital The result of this analysis are as follow, financing decision is affected by debt ratio. It appeared to significant to 1%, respetely. The other variables are not significont, This study in the same to preceding study.

목차

I. 머리말
 II. 이론적 배경
  1. 국내기업 재무구조의 특성
  2. 자본구조이론
  3. 자본조달에 관한 제이론
 III. 연구의 설계
  1. 가설의 설정
  2. 변수의 선정
  3. 연구모형 및 표본의 선정
 IV. 실증분석 결과 및 해석
 V. 맺음말
 참고문헌
 SUMMARY

저자

• 반재금 [ Jae Gum Ban | 동래여자전문대학 경영과 강사 ]
• 이재맹 [ Jae Maeng Lee | 동아대학교 경영대학 회계학과 강사 ]

참고문헌