---
title: EPS Impact on Capital Structure
url: https://www.ml-quant.com/papers/ssrn/4793002/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 4793002
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4793002
featured: 2024-04-17
citations: unknown
topic: Corporate Finance
---


# EPS Impact on Capital Structure

The study reveals that firms adjust their capital structures based on earnings per share (EPS) levels, with the impact of EPS becoming more significant after the Sarbanes-Oxley Act in 2002.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4793002
- Identifier: SSRN 4793002
- Released: 2024-04-12
- First featured: Quant Letter No. 45 (2024-04-17): https://www.ml-quant.com/issues/2024-04-17/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Corporate Finance

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