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Article

Risk and Capital Structure: Empirical Evidence fromSharia’h and Non-Sharia’h Firms

This version is not peer-reviewed.

Submitted:

09 January 2025

Posted:

10 January 2025

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Abstract
The research tries to matriculate the effect of risk on the capital structure of sharia’h compliant and non-sharia’h compliant firms of Pakistan. The paper chooses three independent variables, which are systematic risk, credit risk, and liquidity risk, and three dependent variables for capital structure (debt, non-current debt, and current debt to asset) to evaluate the connection between them. The panel data after sharia’h screening was left with 81 sharia’h firms and 276 non- sharia’h firms. The data was collected from 2015 to 2019 which was taken from the state bank of Pakistan. The analysis showed, there was no significant effect of credit and systematic risk on sharia’h firms. While credit and liquidity, risk had a significant effect on non-sharia’h firms. The one-point incline (decline) in CR, increases (decreases) LVTD by 0.0027 points in non-sharia’h firms. The liquidity risk had a significant effect on sharia’h companies. So, one-point increases (decreases) in QR, incline (decline) LVSTD by 0.037 points in non-sharia’h firms and 0.0218 in sharia’h firms. The study provides suggestions for future researchers and gives key ideas about policy implications on risk management to the managers while making decisions on capital structure.
Keywords: 
Subject: 
Business, Economics and Management  -   Finance
Copyright: This open access article is published under a Creative Commons CC BY 4.0 license, which permit the free download, distribution, and reuse, provided that the author and preprint are cited in any reuse.
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