. ciia edng ty d thdi diem cuoi nam tai chinh; SIZEit la chi sd dai dien cho quy md ciia cdng ty i d nam t. Quy md edng ty do bang logarit tu nhien tong tdi san tai thdi didm cudi nam tai. DEBTjt dai dien cho ty le nd cua cdng ty i d nam t. Nhidu nghien eflu cho tha'y ty le nd la ydu td chinh ed tdc ddng quyet dinh den hieu qua boat ddng cua cdng ty, dac biet la trong. khan nay eua nen kinh te Viet Nam. Mdt cdng ty cd ty le nd tha'p thi cd nhieu kha nang hoat ddng hidu qua vd mat tai chinh cao hdn la cac edng ty ed ty le nd cao. DEBT dflde xac