The difference with respect to the optimal capital structure between the static theory of capital structure and pecking order theory is O both theories predict that the optimal capital structure is D/E ratio that results in the marginal benefit of debt equals marginal cost of debt. O pecking order theory predicts that the optimal capital structure is 100% equity. O pecking order theory predicts that there is no target capital structure. statis theory predicts that the optimal capital structure is 100% equity static thoery predicts that there is no optimal capital structure