Struktura kapitałowa przedsiębiorstw produkcyjnych w Polsce, Niemczech i Portugalii
Capital structure of manufacturing companies in Poland, Germany and portugal

Summary/Abstract: Events in the global economy, such as processes of globalization, European integration, development of international capital and trade markets, increasing competition, as well as financial crisis have an impact to a varying degree on the financial conditions of enterprises. The aim of this paper is to compare the capital structures of Polish, German and Portuguese companies in the years 2005-2010. The analysis is based on data from BACH (Bank for the Accounts of Companies Harmonised) and BACH-ESD (European Sectoral references Database) databases describing manufacturing enterprises.

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