Gerard TCHOUASSI , Pierre Patrick DZOU
Bako-Arifari. (2004). Local policy and strategies for mobilizing financial resources at the communal level in Benin", Financing rural decentralization. Local taxes and levies in Benin, Burkina Faso and Mali. Bulletin, 357, 16-44.
Amassoma, D., & Ikechukwu, E. (2016). A reappraisal of the nexus between investment in human capital development and economic growth in Nigeria. Journal of Entrepreneurship, Business and Economics, 4(2), 59-93. Available at: https://doi.org/10.14738/abr.42.1857.
Ditimi, A., & Ephraim, I. (2016). A reappraisal of the nexus between investment in human capital development and economic growth in Nigeria. Journal of Entrepreneurship, Business and Economics, 4(2), 59-93.
Jaiyeoba, S. V. (2015). Human capital investment and economic growth in Nigeria. An International Multidisciplinary Journal, Ethiopia, 9(1), 30-46. Available at: https://doi.org/10.4314/afrrev.v9i1.4.
Kairo., C. I., Mang, N. J., Okeke, A., & Aondo, D. C. (2017). Government expenditure and human capital development in Nigeria: An auto-regressive distributed lagged model approach. International Journal of Advanced Studies in Economics and Public Sector Management, 5(1), 143-158.
Obialor, M. C. (2017). Effect of government human capital investment on economic growth in sub-saharan Africa: Evidence from Nigeria, South Africa and Ghana. International Journal of Asian Social Science, 7(4), 328-339.
Ogunniyi, M. B. (2018). Human capital formation and economic growth in Nigeria: A time bound testing approach (1981-2014). African Educational Research Journal, 6(2), 80-87. Available at: https://doi.org/10.30918/aerj.62.17.046.
Pesaran, H. M., & Shin, Y. (1999). Autoregressive distributed lag modelling approach to cointegration analysis. In: S. Storm (ed.), econometrics and economic theory in the 20th century: The ragnar frisch centennial symposium. Cambridge: Cambridge University Press.
Pesaran., M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16(3), 289-326. Available at: https://doi.org/10.1002/jae.616.
Abobakr, M. G., & Elgiziry, K. (2016). The effect of board characteristics and ownership structure on the corporate financial leverage. Accounting and Finance Research, 5(1), 1-14. Available at: https://doi.org/10.5430/afr.v5n1p1.
Ahmad, N., Salman, A., & Shamsi, A. (2015). Impact of financial leverage on firms’ profitability: An investigation from cement sector of Pakistan. Research Journal of Finance and Accounting, 6(7), 2222-1697.
Ahmed, N., Ahmed, Z., & Ahmed, I. (2010). Determinants of capital structure: A case of life insurance sector of Pakistan. European Journal of Economics, Finance and Administrative Sciences, 24(24), 7-12.
Bhuiyan, M. N. U., Hossain, S. M. K., & Akther, F. (2017). Environmental reporting practices and it's relationship with corporate characteristics: An evidence from manufacturing companies listed in Dhaka Stock exchange. The Cost and Management: The Journal of the Institute of Cost and Management Accountants of Bangladesh, 45(1), 3-11.
De Jong, A., Kabir, R., & Nguyen, T. T. (2008). Capital structure around the world: The roles of firm-and country-specific determinants. Journal of Banking & Finance, 32(9), 1954-1969. Available at: https://doi.org/10.1016/j.jbankfin.2007.12.034.
Deesomsak, R., Paudyal, K., & Pescetto, G. (2004). The determinants of capital structure: Evidence from the Asia Pacific region. Journal of Multinational Financial Management, 14(4-5), 387-405. Available at: https://doi.org/10.1016/j.mulfin.2004.03.001.
Ezeoha, A., & Botha, F. (2012). Firm age, collateral value, and access to debt financing in an emerging economy: Evidence from South Africa. South African Journal of Economic and Management Sciences, 15(1), 55-71.
Fama, E. F., & French, K. R. (2002). Testing trade-off and pecking order predictions about dividends and debt. The review of Financial Studies, 15(1), 1-33. Available at: https://doi.org/10.1093/rfs/15.1.1.
Fengju, X., Yari Fard, R., Ghassab Maher, L., & Akhteghan, N. (2013). The relationship between financial leverage and profitability with an emphasis on income smoothing in Iran's capital market. European Online Journal of Natural and Social Sciences, 2(3 (s)), 156-164.
Gill, A. S., Mand, H. S., Sharma, S. P., & Mathur, N. (2012). Factors that influence financial leverage of small business firms in India. International Journal of Economics and Finance, 4(3), 33-45. Available at: https://doi.org/10.5539/ijef.v4n3p33.
Hossain, S. K., Khan, M. R., & Haque, M. M. (2018). Corporate voluntary disclosure practices and its association with corporate attributes: An empirical investigation of listed and non-listed commercial banks in Bangladesh. International Journal of Managerial and Financial Accounting, 10(4), 331-351.
Ikechukwu, I. O., & Cyril, U. M. (2017). Effect of listing age on corporate financial leverage of oil and gas firms in Nigeria. International Journal of Economics, Finance and Management Sciences, 5(2), 92-102.
Kartikasari, D., & Merianti, M. (2016). The effect of leverage and firm size to profitability of public manufacturing companies in Indonesia. International Journal of Economics and Financial Issues, 6(2), 409-413.
Sharif, B., Naeem, M. A., & Khan, A. J. (2012). Firms characteristics and capital structure: A panel data analysis of Pakistans insurance sector. African Journal of Business Management, 6(14), 4939-4947.
Tamimi, M., & Takhtaei, N. (2014). Relationship between firm age and financial leverage with dividend policy. Asian Journal of Finance & Accounting, 6(2), 53-62. Available at: https://doi.org/10.5296/ajfa.v6i2.5910.
Vithessonthi, C., & Tongurai, J. (2015). The effect of firm size on the leverage–performance relationship during the financial crisis of 2007–2009. Journal of multinational financial management, 29, 1-29. Available at: https://doi.org/10.1016/j.mulfin.2014.11.001.
Yoon, E., & Jang, S. (2005). The effect of financial leverage on profitability and risk of restaurant firms. The Journal of Hospitality Financial Management, 13(1), 35-47. Available at: https://doi.org/10.1080/10913211.2005.10653798.
Zelalem, D. (2020). The impact of financial leverage on the performance of commercial banks: Evidence from selected commercial banks in Ethiopia. International Journal of Accounting, Finance and Risk Management, 5(1), 62-68. Available at: https://doi.org/10.11648/j.ijafrm.20200501.16.
Daskalakis, N., & Psillaki, M. (2006). The determinants of capital structure of the SMEs: Evidence from the Greek and the French firms. Retrieved from: https://www.academia.edu/24070560/The_Determinants_of_Capital_Structure_of_the_SMEs_Evidence_from_the_Greek_and_the_French_firms .
Howell, R. (2020). Advantages and disadvantages of retained earnings. Dallas, USA: Hearrst Newspaper. Retrieved from: https://smallbusiness.chron.com/advantages-disadvantages-retained-earnings-20688.html.
Ibrahim, D., Ahmad, B. D., & Muhammad, A. H. (2016). Effect of capital structure of financial performance of listed manufacturing firms in Nigeria. Retrieved from: http://dx.doi.org/10.2139/ssrn.3492011 .
Kamau, J. K., Mogwambo, V. A., & Muya, J. (2018). Revisiting capital structure and financial performance: The moderating role of firm growth rate: Evidence from Kenyan Petroleum firms. International Journal of social Sciences and Information Technology, 4(10), 283-298.
Karadeniz, E., Kandir, S. Y., Balcilar, M., & Onal, Y. B. (2009). Determinants of capital structure: Evidence from Turkish lodging companies. International Journal of Contemporary Hospitality Management, 21(5), 594-609.
Lawal, A. B., Terer, E., Kiyanjui, M. W., & Kayode, A. M. (2014). Effects of capital structure on firm’s performance: Empirical study of manufacturing companies in Nigeria. Journal of Finance and Investment analysis, 3(4), 39-57.
Muhammad, U., Zaighum , T., Saeed, A., & Muhammad, S. (2012). Impact of capital structure on firms’ financial performance: Evidence from Pakistan. Research Journal of Finance and Accounting, 3(9), 1-12.
Mwangi, M. J., Muturi, W. M., & Ngumi, P. M. (2016). Relationship between financial structure and financial performance of firms listed at East Africa Securities Exchanges. Journal of Emerging Issues in Economics, Finance and Banking, 5(1), 23-34.
Nimalathasan, B., & Brabete, V. (2010). Capital structure and its impact on profitability: A study of listed manufacturing companies in Sri Lanka. Journal of Young Economists. The Young Economists Journal, 1(15), 7-16.
Nirajini, A., & Priya, K. (2013). Impact of capital structure on financial performance of the listed trading companies in Sri Lanka. International Journal of Scientific and Research Publications, 3(5), 1-9.
Singapurwoko, A., & El-Wahid, M. S. M. (2011). The impact of financial leverage to profitability study of non-financial companies listed in Indonesia stock exchange. European Journal of Economics, Finance and Administrative Sciences, 32, 136-148.
Tharmila, K., & Arulvel, K. (2013). The impact of capital structure and financial performance: A study of the listed companies traded in the colombo stock exchange. Merit Research Journals, 1(5), 106-117.
Zurigat, Z. (2009). Pecking order theory, trade-off theory and determinants of capital structure: Empirical evidence from Jordan. Retrieved from: https://www.ros.hw.ac.uk/bitstream/handle/10399/2244/ZurigatZ_0309_sml.pdf;sequence=1 .
Gakure, R., Gichuhi, D. M., & Waititu, A. (2014). Influence of organizational leadership on competitiveness of Public Universities in Kenya. Journal of Humanities And Social Science, 19(1), 13-19. Available at: https://doi.org/10.9790/0837-19141319.
Higgs, M., & Rowland, D. (2005). All changes great and small: Exploring approaches to change and its leadership. Journal of Change Management, 5(2), 121-151. Available at: https://doi.org/10.1080/14697010500082902.
Lebans, M., & Euske, K. (2006). A conceptual and operational delineation of performance. Business Performance Measurement: Theory and Pratice, 1, 65-79. Available at: https://doi.org/10.1017/CBO9780511753695.006.
Muaz, J. M. (2013). Practical guidelines for conducting research. - Summarising Good Research Practice in Line with the DCED Standard. Available at: 10.2139/SSRN.2591803. Retrieved from: https://www.semanticscholar.org/paper/Practical-Guidelines-for-Conducting-Research-Good-Jalil/ab4c155ae1d166d6a89bf52465b03f00aab15998.
Olajide, T. O. (2014). Change management and its effects on organizational performance of Nigerian telecoms industries: Empirical Insight from Airtel Nigeria. International Journal of Humanities Social Sciences and Education, 1(11), 170-179.
Puni, A., Ofei, S. B., & Okoe, A. (2014). The effect of leadership styles on firm performance in Ghana. International Journal of Marketing Studies, 6(1), 1-9. Available at: https://doi.org/10.5539/ijms.v6n1p177.
Soludo, C. C. (2004). Consolidating the Nigerian banking industry to meet the development challenges of the 21st Century. Paper presented at the A Public Lecture Delivered to the Bankers Committee Held on July 06, 2006 at CBN Headquarter Abuja, Nigeria.