Each time you eat, stomach acids are released. Normally the lower esophageal sphincter acts as a guard to prevent stomach acids from backing up into the esophagus. An increase of the pressure in the stomach and/or relaxation of the muscle tone of the sphincter may cause reflux to occur.
Factors that cause an increase in pressure are:
Full stomach
Obesity
Lying down
Bending forward
Pregnancy
Tight clothing.
Factors that loosen the muscle tone of the valve can be caused by: