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Asian Journal of Management
Year : 2019, Volume : 10, Issue : 2
First page : ( 115) Last page : ( 118)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2019.00019.2

Determinants of Capital Structure-An Evidence from Indian BFSI Sector

Mekha P. G1,*, Lakshmi Sai. M2, Suresha B3

1Student, MBA Finance Management, Department of Management Studies, Christ (Deemed to be University), Bangalore

2Student, MBA Finance Management, Department of Management Studies, Christ (Deemed to be University), Bangalore

3Associate Professor, Department of Management Studies, Christ (Deemed to be University), Bangalore

*Corresponding Author E-mail: meghagopi97@gmail.com

Online published on 3 January, 2020.

Abstract

This article is an attempt to analyse the key determinants of capital structure in Banking, Financial Services and Insurance sector commonly known as BFSI in the past 5 years i.e., 2014–2018. The study was conducted basically to analyseon which dependent variablethe independent variable depends on. Debt Equity ratio is considered as the dependent variable in the study and the independent variables considered are Return on Assets (ROA), Return on Equity (ROE), Earnings per share (EPS), Dividend Pay-out Ratio(D/P), Price Earnings ratio (P/E), Total Assets and Revenue. The sample used for analysis consists of 20 firms where 10 firms are banks and the remaining firms are Non-banking Financial Services.in the banking sector, there has been a CAGR of 11.08% in credit take-off and CAGR of 11.71% in deposits. The study concludes that EPS, PER, TA and TR don't have any significant influence on capital structure and ROA and ROE plays an important role in determining the capital structure where ROA is negatively related to debt equity ratio.

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Keywords

Capital structure, ROA, Debt Equity, Pecking Order Hypothesis, .

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