Capital structure : determination, evaluation, and accounting
著者
書誌事項
Capital structure : determination, evaluation, and accounting
Quorum, 1999
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
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.
Riahi-Belkaoui presents, first, the popular theories underlying the potential optimality of capital structure, the most popular of which is based on agency costs, asymmetric information, product/input market interactions and corporate control considerations. He then examines the same problem, first under a contingency of diversification and then a contingency of multinationality and investment opportunity. Since the evolution of capital structure rests on the ratings of a corporation's bonds, Riahi-Belkaoui offers a model that can be used for the prediction of industrial bond ratings. He concludes with an examination for equity and accounting for long-term liabilities.
目次
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
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