Factors affecting corporate investment decisions: An empirical analysis

In today's ever changing world, the only thing that does not change is "change" itself. Change can trigger any corporate growth which can be measured in terms of increase in investments or sales. A progressive business firm continually needs to expand its fixed assets and other resources to be competitive int her ace. In vestment in fixed assets isan important indicator ofc orporate growth. The success of the corporate in the long run depends upon the effectiveness with which the management makes capital expenditure decisions. In the dynamic business environment, making capital budgeting decisions areamong themost importantand multifaceted of all management decisions as it represents major commitments of company's resources and have serious consequences on the profit ability and financial stability. Howfar the corporate attains financial stability and profitability over a period of time, while making capital budgeting needs evaluation and is a million dollar issue. In view of this, the study has made an attempt to analyze the efficiency of the corporate sector's capital budgeting through their financial statements.