Resumen
This article reviews the contemporary literature on the topic of capital structure in companies, according to the results of empirical and theoretical studies published in some of the most important journals in the field of finance around the world. Presents the variables that are more traditionally associated as determinants, new variables have entered the study, traditional theories and being consolidated, the characteristics of businesses, the environment and stakeholders, which are of current interest in the search of a theoretical and empirical explanation for funding decisions.