... by reviewing 232 articles published in 29 journals from the accounting, finance and management literature. This review provides an overview of existing findings, highlights current trends and interdisciplinary differences in research approaches and identifies potential avenues for future research. Design...

... Carpentier can be contacted at: cecile.carpentier@fsa.ulaval.ca … changes in debt ratios are driven by the need for external funds, not by an attempt to attain an optimal capital structure. Financing Capital structure Debt capital Targets France The irrelevance proposition introduced...