AI-Based Prediction of Capital Structure: Performance Comparison of ANN SVM and LR Models

Table 2

Variables.

Variables	Ratio	Description
TDEQ (main)	Capital structure	Total debt/equity
LAT	Liquid asset turnover	Revenues/cash and equivalents
CAT	Current asset turnover	Revenues/current assets
TFA	Tangible fixed assets	Revenues/tangible fixed assets
AT	Asset turnover	Revenues/assets
EQT	Equity turnover	Revenues/equity
ROE	Profitability	Net income/equity
GROSS	Profitability	Gross margin
EBITDA	Profitability	Ebitda margin
NETINC	Profitability	Net income margin
CUR	Liquidity	Current assets/current liabilities
QUR	Liquidity	(Cash and short investments)/current liabilities
STDE	Liquidity	Current liabilities/equity
TLTA	Solvency	Total liabilities/total assets
COVER	Solvency	EBIT/interest expenses
TLE	Solvency	Total liabilities/equity