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Capital Structure Essay

Capital Structure For a small business, there are two major forms of financing. Debt is when the company borrows money. Debt for small businesses usually comes from a bank, and it often has a fixed schedule of repayments, and there is interest as well. The other form is equity, which is ownership in the business (Parker, 2012). Each has its advantages and disadvantages. Debt is risky, and indeed it increases the risk to the company because the payments must be made. As a result, the payments come from pre-tax earnings before there is money for reinvestment into the company or for disbursement to the shareholders. This obligation represents risk (Harley, 2013). Debt financing has two attractive advantages, however. The first is that it is cheaper than equity financing, and for a small business might be easier to acquire. The second is that debt financing allows for retention of ownership

With equity, a share of ownership is sold. The main advantage of this is that it allows for capital to remain in the company...

This means that equity is the lower-risk of the two. However, by giving up a share in ownership, equity is more costly than debt. The big downside is the loss of equity. This not only costs the entrepreneur future profits but also there the entrepreneur has to be cognizant of losing control of the business, or selling 49% equity too early and backing themselves into a financing corner (Peavler, 2014).
With respect to raising capital, the big thing with an investment banker is that they have to come in at the right time, and they have to add value. Investment bankers are typically better at equity than debt financing, first of all. The reason for this is that debt is typically placed with just a few clients, or comes from a bank. Placing an equity issue and meeting the SEC's criteria for listing is far more complicated. That is a good job for the investment banker. It is not necessarily the case that the cheapest cost investment banker is best -- the objective is to…

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References

Harley, K. (2013). The difference between debt and equity financing for your small business. Mint Life. Retrieved February 28, 2014 from https://www.mint.com/blog/consumer-iq/the-difference-between-debt-and-equity-financing-for-your-small-business-0613/

Parker, T. (2012). Small business financing: Debt or equity? Investopedia. Retrieved February 28, 2014 from http://www.investopedia.com/financial-edge/1112/small-business-financing-debt-or-equity.aspx

Peavler, R. (2014). Debt and equity financing. About.com. Retrieved February 28, 2014 from http://bizfinance.about.com/od/generalinformatio1/a/debtequityfin.htm
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