An analysis of capital structure determinants using the example of Pakistan’s cement sector companies listed on the Karachi stock exchange

Pervez Akhtar
National University of Modern Languages, Islamabad, Pakistan
Akhtar, Pervez (National University of Modern Languages, Islamabad, Pakistan)
An analysis of capital structure determinants using the example of Pakistan’s cement sector companies listed on the Karachi stock exchange
Annals of Marketing Management and Economics, 2016, vol.2, nr 1, s. 5-12

Key words

capital structure determinants cement sector KSE Pakistan

Abstract

This paper examines the capital structure determinants of Pakistan’s cement sector. The sample is based on 21 cement sector companies listed on the national stock exchange of Pakistan, the Karachi Stock Exchange (KSE). Debt/equity was taken as the dependent variable Chile independent variables were sales growth, profitability, financial cost, company size and tangibility. The overall results showed that financial cost and tangibility have positive relationship with the dependent variable. The three other variables growth, profitability and size are negatively correlated with leverage.