The study looked at how tangible assets, profitability, and business risk affect how companies structure their finances, with the size of the company playing a role. They found that tangible assets and profitability have a positive impact on capital structure, while business risk doesn't. The size of the company weakens the relationship between tangible assets and capital structure, as well as between profitability and capital structure. However, the size of the company doesn't affect the relationship between business risk and capital structure. This suggests that companies need to carefully balance debt and equity to have a strong financial structure.