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Record W4289078377 · doi:10.5430/jbar.v11n1p37

Effect of Capital Structure on the Profitability of Non-Financial Institutions in Nigeria

2022· article· en· W4289078377 on OpenAlexvenueno aff
Arinzechukwu Okpara Jude, Sylvester Elias Okpanachi

Bibliographic record

VenueJournal of Business Administration Research · 2022
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicWorking Capital and Financial Performance
Canadian institutionsnot available
Fundersnot available
KeywordsCapital structureReturn on capital employedProfitability indexMarket liquidityFinanceRetained earningsBusinessLeverage (statistics)Return on assetsDebt ratioEconomicsPopulationVariablesDebtProfit (economics)Financial capitalCapital formationMicroeconomics

Abstract

fetched live from OpenAlex

Capital structure decision primarily deals with the question of how much debt is needed to optimize the value of a firm. The research objective was to establish effects of capital structure on the profitability of non- financial institutions in Nigeria. Theoretically it is assumed that the capital mix a firm uses to finance its operations does not matter and that its future operating income generated by its asset is what determines its value. Multiple linear regression which is capital structure determinant independent variable, leverage ratio, growth of the firm and earnings management. These variables were used to establish whether capital structure decisions affect profitability of non-financial intuitions in Nigeria. Secondary data was collected from 2015 to 2020 and analyzed with the aid of statistical tools. Descriptive study research design was used to determine frequency of occurrence or extent to which variables were related. The population used in this study was five non-financial institution listed at the NSE, study further found out that profitability improved with increase in liquidity and sales growth. From the findings outlined above, the study recommends that companies, should consider borrowing less funds and use internal funds economically so that they can consequently reap from such funds and increase their profit. The study concludes that the firm management should take into account their liquidity which is significant and growth as this also turned to be critical factors in determining profit.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.000
metaresearch head score (Gemma)0.002
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.010
Threshold uncertainty score0.019

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0000.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0010.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.035
GPT teacher head0.320
Teacher spread0.285 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations1
Published2022
Admission routes1
Has abstractyes

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