Leveraging Success: The Hidden Peak in Debt and Firm Performance

This study investigates the relationship between capital structure and financial performance in South African firms, focusing on the potential non-linear, inverse U-shaped effect of leverage on profitability. Drawing on data from 1548 firm-year observations covering 183 publicly listed South African...

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Main Authors: Suzan Dsouza, Krishnamoorthy Kathavarayan, Franklin Mathias, Dharmesh Bhatia, Abdallah AlKhawaja
Format: Article
Language:English
Published: MDPI AG 2025-06-01
Series:Econometrics
Subjects:
Online Access:https://www.mdpi.com/2225-1146/13/2/23
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author Suzan Dsouza
Krishnamoorthy Kathavarayan
Franklin Mathias
Dharmesh Bhatia
Abdallah AlKhawaja
author_facet Suzan Dsouza
Krishnamoorthy Kathavarayan
Franklin Mathias
Dharmesh Bhatia
Abdallah AlKhawaja
author_sort Suzan Dsouza
collection DOAJ
description This study investigates the relationship between capital structure and financial performance in South African firms, focusing on the potential non-linear, inverse U-shaped effect of leverage on profitability. Drawing on data from 1548 firm-year observations covering 183 publicly listed South African companies between 2013 and 2022, the analysis employs both Fixed Effects (FE) and System Generalized Method of Moments (System-GMM) models to address endogeneity and capture dynamic adjustments. The findings indicate that moderate levels of debt enhance profitability, but excessive leverage leads to diminishing returns, confirming an inverse U-shaped relationship. System-GMM results further reveal the persistence of past profitability and validate the dynamic nature of capital structure decisions. Larger firms appear more capable of sustaining higher leverage without adverse effects, while smaller firms benefit from maintaining lower debt levels. The study concludes that strategic debt management, tailored to firm size and economic context, is critical for optimizing financial performance in emerging markets like South Africa. The study identifies the optimal leverage ratio for South African firms and shows how firm size moderates the relationship between debt and profitability, offering tailored insights for firms of different sizes. These insights offer valuable guidance for managers, investors, and policymakers aiming to strengthen financial stability and efficiency through informed capital structure choices.
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institution Kabale University
issn 2225-1146
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publishDate 2025-06-01
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spelling doaj-art-746dee6a2d03447d8454c5d437f8b1b02025-08-20T03:27:28ZengMDPI AGEconometrics2225-11462025-06-011322310.3390/econometrics13020023Leveraging Success: The Hidden Peak in Debt and Firm PerformanceSuzan Dsouza0Krishnamoorthy Kathavarayan1Franklin Mathias2Dharmesh Bhatia3Abdallah AlKhawaja4College of Business Administration, American University of the Middle East, Egaila P.O. Box 220, KuwaitDepartment of Management Studies, Kalaignarkarunanidhi Institute of Technology, Coimbatore 641402, IndiaFaculty of Management, SRM Institute of Science and Technology, Chennai 600089, IndiaNomura Singapore Limited (DIFC), Dubai P.O. Box 506911, United Arab EmiratesCollege of Business Administration, American University of the Middle East, Egaila P.O. Box 220, KuwaitThis study investigates the relationship between capital structure and financial performance in South African firms, focusing on the potential non-linear, inverse U-shaped effect of leverage on profitability. Drawing on data from 1548 firm-year observations covering 183 publicly listed South African companies between 2013 and 2022, the analysis employs both Fixed Effects (FE) and System Generalized Method of Moments (System-GMM) models to address endogeneity and capture dynamic adjustments. The findings indicate that moderate levels of debt enhance profitability, but excessive leverage leads to diminishing returns, confirming an inverse U-shaped relationship. System-GMM results further reveal the persistence of past profitability and validate the dynamic nature of capital structure decisions. Larger firms appear more capable of sustaining higher leverage without adverse effects, while smaller firms benefit from maintaining lower debt levels. The study concludes that strategic debt management, tailored to firm size and economic context, is critical for optimizing financial performance in emerging markets like South Africa. The study identifies the optimal leverage ratio for South African firms and shows how firm size moderates the relationship between debt and profitability, offering tailored insights for firms of different sizes. These insights offer valuable guidance for managers, investors, and policymakers aiming to strengthen financial stability and efficiency through informed capital structure choices.https://www.mdpi.com/2225-1146/13/2/23capital structurefinancial performancesystem-GMMleverageSouth African firmsoptimal debt ratio
spellingShingle Suzan Dsouza
Krishnamoorthy Kathavarayan
Franklin Mathias
Dharmesh Bhatia
Abdallah AlKhawaja
Leveraging Success: The Hidden Peak in Debt and Firm Performance
Econometrics
capital structure
financial performance
system-GMM
leverage
South African firms
optimal debt ratio
title Leveraging Success: The Hidden Peak in Debt and Firm Performance
title_full Leveraging Success: The Hidden Peak in Debt and Firm Performance
title_fullStr Leveraging Success: The Hidden Peak in Debt and Firm Performance
title_full_unstemmed Leveraging Success: The Hidden Peak in Debt and Firm Performance
title_short Leveraging Success: The Hidden Peak in Debt and Firm Performance
title_sort leveraging success the hidden peak in debt and firm performance
topic capital structure
financial performance
system-GMM
leverage
South African firms
optimal debt ratio
url https://www.mdpi.com/2225-1146/13/2/23
work_keys_str_mv AT suzandsouza leveragingsuccessthehiddenpeakindebtandfirmperformance
AT krishnamoorthykathavarayan leveragingsuccessthehiddenpeakindebtandfirmperformance
AT franklinmathias leveragingsuccessthehiddenpeakindebtandfirmperformance
AT dharmeshbhatia leveragingsuccessthehiddenpeakindebtandfirmperformance
AT abdallahalkhawaja leveragingsuccessthehiddenpeakindebtandfirmperformance