Uma análise bibliométrica sobre Estrutura de capital no Brasil no período de 2018 a 2022

Abstract

This study aimed to verify the characteristics of research on capital structure in Brazil. To do so, a bibliometric study was conducted from 2018 to 2022 involving national studies. The study was carried out based on a sample containing 52 articles, extracted from journals with Qualis rankings from A1 to B1 and conferences. The main findings of the study were: (i) the variables that appeared most frequently in the studies surveyed were Size, Profitability, Risk, and Liquidity; (ii) the years with the most publications were 2018 with 48.08% of the research and 2019 with 21.15%; (iii) concerning regions, Minas and São Paulo led in the number of published research, with 23.08% and 15.38% of the studies, respectively; (iv) regarding the theories Pecking Order and Trade Off, the majority of the analyzed articles, 61.54%, were inconclusive in determining which theory was predominant in their research; (v) regarding the qualification of the main researcher, 84.62% were Doctors or Masters, justifying the high level of publications, where 60.37% of the publications were classified between A2 and A3.