Ahmed Riahi-Belkaoui

Capital Structure

Determination, Evaluation, and Accounting

• Gebundenes Buch

Produktbeschreibung

The mix of debt and equity called capital structure, representing major claims against a corporation's assets, has been the subject of a long debate focusing on its determination, evaluation, and accounting. Riahi-Belkaoui uses both theoretical and contingency approaches to examine the question of whether capital structure really can be determined. Using a bond rating model he looks at the evaluation of capital structure and the resolution of issues pertaining to equity and liabilities and their contribution to the quality of capital structure reports. The book will be of special value to corporate financial officers and to graduate students and their teachers in accounting and finance.

Produktdetails

• Verlag: Bloomsbury Publishing Plc
• Seitenzahl: 224
• Erscheinungstermin: 28. Februar 1999
• Englisch
• Abmessung: 240mm x 161mm x 17mm
• Gewicht: 488g
• ISBN-13: 9781567202342
• ISBN-10: 1567202349
• Artikelnr.: 21980841

Autorenporträt

AHMED RIAHI-BELKAOUI is CBA Distinguished Professor of Accounting in the College of Business Administration, University of Illinois at Chicago./e Author of more than 30 Quorum books and coauthor of several more, he is also a prolific author of articles published in the major scholarly and professional journals in his field, and has served on numerous editorial boards that oversee them.

Inhaltsangabe

Exhibits Preface On the Existence of an Optimal Capital Structure The
Determination of Capital Structure: The Contingency of Diversification
Strategy Capital Structure and Investment Opportunity Set: The Contingency
of Multinationality The Evaluation of Capital Structure: The Prediction of
Industrial Bond Ratings Accounting for Stockholders' Equity: Contributed
Capital and Retained Earnings Accounting for Long-Term Liabilities Appendix
A: The Theory of Capital Structure Appendix B: On the Existence of an
Optimal Capital Structure: Theory and Evidence Index