This study examines the relationship between capital structure and firm performance of listed food and beverage firms in Vietnam. By using FEM and FEM methods with sample 325 of 47 listed firms in the period of 2013-2017. The research results show that the capital structure has negative influence on firm performance under control variable’s firm size at the 1% significance level. From the above results, the research gives managerial implication to increase firm performance.
Keywords : Capital Structure, Firm Performance, Firm Size.