This paper explores the critical influence between financial structures and project financial performance, focusing on the impact of funding sources and sustainability considerations in Saudi production projects. The financial structure of a project, encompassing the mix of debt and equity financing, significantly influences its profitability, liquidity, and long-term viability. This paper examines various funding sources available to project managers, including equity, debt. Furthermore, it underscores the importance of integrating sustainability principles into project financial structures, highlighting how neglecting environmental, social and governance (ESG) factors can negatively affect project outcomes. By understanding the implications of different financial structures and incorporating sustainability considerations, project managers can optimize resource allocation, and ensure the long-term success of their projects. The study relied on a questionnaire to collect data from a sample of administrators and accountants in Saudi production projects using a descriptive analytical approach. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the study indicated a positive impact of long-term loans on profitability and sustainable liquidity. It also indicated a positive impact of equity on sustainable profitability and a negative impact on sustainable liquidity in Saudi production projects.

The study examines the effect of leverage and capital on the profitability of selected Saudi Arabian Banks during the period 2014 and 2019. The banks have been selected based upon their size in terms of total assets. The profitability elements, such as Earnings per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE) are the dependent variables; Total Debt Ratio (TDR), Tier 1 Capital Ratio (Tier 1 CAP), and Debt to Equity Ratio (DE) are the independent variables, and firm size is the control variable. The study estimates a pooled regression analysis to analyze the effect of these variables. The results of the study show that there is a positive relationship between the different profitability variables and Debt to Equity Ratio. The Total Debt Ratio is having positive association with ROA and ROE, and has an insignificant negative relationship with the EPS, and the Tier 1 capital ratio is having positive association with ROA and ROE, and has an insignificant relationship with the EPS.

The paper aims to examine the impact of human capital, capital structure choice and firm profitability of 48,673 Vietnamese construction firms in 2016. Measuring firm profitability by return on assets (ROA) or return on equity (ROE), the results demonstrated that using more debt in capital structure would positively increase the performance of the firm but this positive effect was increasingly declining. Moreover, evidence showed that human capital had a positive impact on the result of business activities. A larger size of a firm could positively boost firm performance. Regarding firm location, a firm locating in the metropolitan of Ho Chi Minh City had a higher level of performance than a firm locating in the metropolitan of Hanoi capital. Finally, operating status of the firm as well as the establishment of industrial park had insignificant impacts on firm profitability.

This paper examines the relationship between capital structure and profitability of non-financial companies listed on Vietnam's stock market. The panel data is extracted from financial statements of 488 listed companies between 2013 and 2018. Capital structure discussed is represented by the ratios of short-term liabilities, long-term liabilities and total liabilities to total assets, and profitability is measured by Return on Equity (ROE), Return on Assets (ROA) and Earnings per share (EPS). Firm size, growth rate, liquidity, ratio of fixed assets to total assets are control variables in the study. The Generalized Least Square (GLS) is applied to different models, including ROE, ROA and EPS Model, and tests of autocorrelation, multicollinearity and heteroskedasticity are run to confirm the relationship between capital structure and business performance. The results show that the capital structure of Vietnamese listed non-financial companies is negatively related to their performance. Taking industrial product sectors as the preference sectors, the results show that pharmaceutical and medical, the consumer goods and the public utility industries had a higher relationship between capital structure and firm’s performance (via ROE, ROA, EPS) than industrial product sectors. These evidences are useful new insights to investors, business managers and governmental authorities.