@incollection{,
	
					
					
					2720DA4B6F768131984ACF030AF1C5B4
				,
	author={{MohammedGetahun} and {Jimma University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1675563
}

@book{b0,
	
	
		,
	title={{Financial management: theory and practice}}
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	author={{
			EFBrigham
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			MCEhrhardt
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	year={1999}
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	address={South-Western M, ason, Ohio}
		
	
	,
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}

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	title={{Fundamental of Financial Management}}
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			EFBrigham
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			EFoster
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			,
	year={2004}
		
	
	,
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}

@incollection{b2,
	
	
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	title={{The free cash flow hypothesis for sales growth and firm performance}}
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}

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	title={{Determinants of Capital Structure: Evidence from Libya}}
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			FBuferna
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			KBangassa
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			LHodgkinson
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			,
	year={2005}
		
	
	,
	note={Research Paper Series}

}

@incollection{b4,
	
	
		,
	title={{Determinants of financial performance: a metaanalysis}}
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	author={{
			NCapon
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@incollection{b5,
	
	
		,
	title={{Capital structure and financing of SMEs: Australian evidence}}
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			SHolmes
		}}
		
	
	
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	booktitle={{Accounting & Finance}}
				
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	year={2003}
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}

@incollection{b7,
	
	
		,
	title={{Access to Capital Markets and Financial Structure: Review of Issues and an Empirical Investigation}}
	
	
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	journal={{Small Business Economics}}
		
			8
			
		
	
	,
	note={Small Firm Growth}

}

@incollection{b8,
	
	
		,
	title={{Testing trade-off theory and pecking order predictions about dividends and debt}}
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	author={{
			EFama
		} and {
			KFench
		}}
		
	
	
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	journal={{Review of Financial Studies}}
		
			,
	year={2002}
		
	

}

@incollection{b9,
	
	
		,
	title={{Determinants of the Capital Structures of European SMEs}}
		,
	author={{
			GHall
		} and {
			PHutchinson
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			NMichaelas
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	journal={{Journal of Business Finance & Accounting}}
		
			31
			
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	year={2004}
		
	

}

@incollection{b10,
	
	
		,
	title={{The effects of executive share options and investment opportunities on firms accounting performance: Some Australian evidence}}
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	author={{
			MHutchinson
		} and {
			AGul
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	journal={{British Accounting Review}}
		
			38
			3
			
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	year={2006}
		
	

}

@incollection{b11,
	
	
		,
	title={{Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure}}
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	author={{
			MJensen
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			WMeckling
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@incollection{b12,
	
	
		,
	title={{Capital and ownership structure: A comparison of United States and Japanese manufacturing corporations}}
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	journal={{Financial Management}}
		
			15
			1
			
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}

@incollection{b13,
	
	
		,
	title={{Is the risk return relation positive? Further evidence from a stochastic volatility in mean approach}}
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			GFLoudon
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	journal={{Applied Financial Economics}}
		
			16
			13
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	year={2006}
		
	

}

@book{b14,
	
	
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	title={{Financial Conservatism: Evidence on Capital Structure from low leverage firms}}
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	author={{
			BMinton
		} and {
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	year={2001}
		
	

}

@incollection{b15,
	
	
		,
	title={{The Cost of Capital, Corporate Finance and the Theory of Investment?}}
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	author={{
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			48
			
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}

@incollection{b16,
	
	
		,
	title={{Determinants of Corporate Borrowing}}
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	author={{
			SMyers
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		,
	journal={{Journal of Financial Economics}}
		
			5
			
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	year={1977}
		
	

}

@incollection{b17,
	
	
		,
	title={{Performance, Firm Size, and Management Problem Solving}}
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	author={{
			BJOrser
		} and {
			SHogarth-Scott
		} and {
			ALRiding
		}}
		
		
	
	
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	journal={{Journal of Small Business Management}}
		
			38
			4
			
			,
	year={2000}
		
	

}

@incollection{b18,
	
	
		,
	title={{}}
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	author={{
			& OditaOsuji
		} and {
			Anthony
		}}
		
	
	
		,
	journal={{Arabian Journal of Business and Management Review}}
		
			1
			12
			,
	year={2012. July 2012}
		
	

}

@incollection{b19,
	
	
		,
	title={{what do we know about capital structure? Some evidence from international data}}
		,
	author={{
			RRajan
		} and {
			LZingales
		}}
		
	
	
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	journal={{Journal of Finance}}
		
			50
			
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	year={1995}
		
	

}

@incollection{b20,
	
	
		,
	title={{Impact of Industry Type and Firm Characteristics on Firm-Financial Performance--Evidence from Indian Industry level}}
		,
	author={{
			JShergill
		} and {
			MSarkaria
		}}
		
	
	
		,
	journal={{Journal of Entrepreneurship}}
		
			8
			1
			,
	year={1999}
		
	

}

@incollection{b21,
	
	
		,
	title={{?Testing Static trade-off against pecking order Models of Capital structure}}
		,
	author={{
			LShyam-Sanders
		} and {
			SCMyers
		}}
		
	
	
		,
	journal={{Journal of Financial Economics}}
		
			51
			
			,
	year={1999}
		
	

}

@incollection{b22,
	
	
		,
	title={{Determinants of Small Firm Debt Ratios: An analysis of Retail Panel Data}}
		,
	author={{
			NVan Der Wijst
		} and {
			RThurik
		}}
		
	
	
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	journal={{Small Business Economics}}
		
			5
			
			,
	year={1993}
		
	

}

@incollection{b23,
	
	
		,
	title={{How firm characteristics affect capital structure: an international comparison}}
		,
	author={{
			JWald
		}}
	
	
		,
	journal={{Journal of Financial Research}}
		
			22
			
			,
	year={1999}
		
	

}

@incollection{b24,
	
	
		,
	title={{Firm size and performance of manufacturing enterprisesin P.R. China: The case of Shanghai's}}
		,
	author={{
			CC KWing
		} and {
			MF KYiu
		}}
		
	
	
		,
	journal={{Small Businesses conomics}}
		
			9
			3
			287
			,
	year={1997}
		
	

}

@incollection{b25,
	
	
		,
	title={{Financial Structure and the Value of the Firm}}
		,
	author={{
			RWippern
		}}
	
	
		,
	journal={{The Journal of Finance}}
		
			,
	year={1996}
		
	

}