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This book is set to find the determinants of capital structure in the Arab world. Due to specific regional factors, the book finds mixed results on the directions, magnitudes and level of significance of a variety of theory-suggested and empirical control variables. Arab countries are divided into tax countries and non-tax countries (Gulf States), the first has a western capitalist like patterns while the later has no such clear determinants of capital structure, they however, show that the determinants of debt are those required for bank loans (sales, tangible assets and the likes). These...