2025-04-01https://repository.covenantuniversity.edu.ng/handle/123456789/39581The capital structure of a firm is vital to its operations, growth, efficiency, maximization of shareholders' wealth and maintenance of their control or ownership. A finan cial manager, while deciding the long-term sources of fund and obtaining optimal mix of the funds, must know the peculiarities of each fund including the benefits, limitations and when to exercise his option.application/pdfHF Commerce, HF5601 AccountingArticle