Abstract
The main objective of the research is to identify differences in internationalization of companies in selected countries and their relationship to the capital structure of these companies. The study was conducted between 2011 and 2021, with financial data obtained from the Thompson Reuters database to verify the hypotheses. The aim of the study was to investigate how the capital structure develops in companies undertaking the first stage of internationalization, i.e. export. In order to verify the hypotheses, statistical tests were carried out with appropriate justification for their use. In the light of the research, it should be concluded that the capital structure changes as the company’s strategy changes during the internationalization process.
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