CAPITAL STRUCTURE: A BIBLIOMETRIC STUDY OF SCIENTIFIC PRODUCTION IN BRAZIL AND ABROAD

Abstract

The aim of this paper is to identify the main theories adopted by researchers relating to the capital structure in studies related to national and international companies. Publications related to capital structure, from 2000 to 2008, published in national and international "A" journals in Administration, Accounting and Tourism, sorted by Qualis / CAPES for the triennium 2007/2009 were analyzed. The methodological process was conducted through bibliometric study, document analysis and citational analysis. From the universe of 130 journals (57 international and 73 national), 42 were selected for the study sample. From these, 26.19% (11 articles) are international publications, while 73.81% (31 articles) are national publications. Notably, there is a concentration of national authors who published during the period 2000 to 2008 on capital structure, with 78,26% of cases. While 21,74% of events are of in international authorship publications. Among the studies that formed the sample, it was identified that the Pecking Order theory has often been cited in most areas.