Struktura aktywów a złote reguły finansowania (na przykładzie spółek giełdowych)
Structure of assets and the golden financing rules (on the example of the stock listed exchange companies)
Author(s): Mirosław WypychSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: enterprise financing; financing rules; capital structure
Summary/Abstract: This article aims to verify if the companies meet the requirements of the “golden” financing rules and to what extent the degree of acceptance of the rules of the funding is determined by the structure of assets. Based on the analysis of 117 balance sheets of listed companies it is showed that the recommendations arising from the “golden” financing rule are respected and the structure of assets plays an important role in the selection of sources of capital.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 261
- Page Range: 478-488
- Page Count: 11
- Language: Polish