Abstract
Finance & Finance Internationale N°11 janvier 2018 http://revues.imist.ma/?journal=FFI ISSN: 2489-1290 2 Financial theory proves that some companies prefer to finance themselves only through equity, while others favor a mixed structure consisting of equity and debts. The choice of a financial structure depends on several factors. Our aims in this article is to determine empirically the factors that lead Small and Medium Enterprises (SME’s) to prefer a financial structure. To test our hypotheses, we developed a multiple regression model. This model, based on a set of factors selected from the literature that prove to decisive in the choice of a financial structure. The empirical validation of the model based on a sample of 48 SME’s in the city of Meknes.
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