%0 Journal Article %T SERMAYE YAPISINI ETK LEYEN F RMAYA ZG¨¹ FAKT RLER N ANAL Z : MKB H ZMET F RMALARI ¨¹ZER NE B R UYGULAMA = ANALYSIS OF FIRM SPECIFIC FACTORS AFFECTING CAPITAL STRUCTURE: APPLICATION ON ISE SERVICE FIRMS %A Dilek DEM£¿RHAN %J Ege Academic Review %D 2009 %I Ege University %X It is aimed to determine the firm characteristics that affect the capital structure of the firms in ISE service sector. In this context information obtained from the financial tables of the firms is analysed by using panel data analysis with regression model. According to the findings of the study the most important firm characteristics that affect the capital structure of service firms are profitability, firm size, liquidity and tangibility of firm assets. The findings of the study are parallel with the pecking order theory and nondebt tax shields, growth opportunities, business risk, tax and cost of debt are found to be unimportant factor that do not affect capital structure of service firms. %K Capital Structure %K service firms %K pecking order theory %K Sermaye yap s %K Hizmet firmalar %K Finansal hiyerar i %U http://www.onlinedergi.com/eab/arsiv/arsivDetay.aspx?yil=2009&peryot=2