Managing capital structure is one of the most important and difficult problems to be solved in the process of funding, sourcing and providing finance for an enterprise. Instant response to changing external and internal environment requires significant update of many management functions in order to increase the primary role of accounting analysis. The analysis is aimed at evaluating, formulating and forecasting the situation of financial activity; it involves the stages of collection, separation and processing of aggregate management information that may be expected to clarify the diagnosis and prognosis of financial activities. The economic significance of theoretical study and practical provisions expressed in improving quality of process analytic support of an optimal capital structure to ensure effectiveness of business enterprises to reduce their financial risk. The results of the research have many intrinsic values which enabled us draw some conclusions and proffer policy suggestions and deemed to benefit the investors and shareholders, lenders and academicians who will see new empirical evidence in the accounting literature emanating from an emerging economy like Nigeria.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.