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    Abstract The factors affecting the firm’s value been the subject of considerable studies for both academics ‎and professionals, especially how capital structure decision affects firm value in what way and to ‎what extent. However, the overall effect of leverage on firm’s value is still a debatable issue and ‎there is no certainty about it. This research aims to examine the impact of capital structure decision ‎on firm value for firms listed on American stock exchanges and included within S&P 500…

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