Capital structure: determination, evaluation and accounting
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Westport, Conn. [u.a.]
Quorum Books
1999
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XI, 210 S. graph. Darst. |
| ISBN: | 1567202349 |
Internformat
MARC
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| 245 | 1 | 0 | |a Capital structure |b determination, evaluation and accounting |c Ahmed Riahi-Belkaoui |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a Westport, Conn. [u.a.] |b Quorum Books |c 1999 | |
| 300 | |a XI, 210 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
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| 650 | 4 | |a Corporations |z United States |x Finance | |
| 650 | 0 | 7 | |a Unternehmen |0 (DE-588)4061963-1 |2 gnd |9 rswk-swf |
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Datensatz im Suchindex
| _version_ | 1813509726954061824 |
|---|---|
| adam_text |
Contents
Exhibits ix
Preface xiii
1. On the Existence of an Optimal Capital Structure 1
2. The Determination of Capital Structure: The Contingency of
Diversification Strategy 15
3. Capital Structure and Investment Opportunity Set: The
Contingency of Multinationality 31
4. The Evaluation of Capital Structure: The Prediction of Industrial
Bond Ratings 45
5. Accounting for Stockholders' Equity: Contributed Capital and
Retained Earnings 75
6. Accounting for Long Term Liabilities 91
Appendix A: The Theory of Capital Structure 121
Appendix B: On the Existence of an Optimal Capital Structure:
Theory and Evidence 183
Index 207
Exhibits
1.1 Sources and Uses of Funds, Nonfarm Nonfinancial Corporate
Business, 1947 94 2
1.2 Effect of Debt Financing on Value of Firm 10
2.1 Diversified Firms Restructuring to the M Form from the
U Form 19
2.2 Means, Standard Deviations, and Correlation Coefficients of
Variables by Strategic Type and Stage of M Form
Implementation (Three year Window Excluded) 21
2.3 Results of Analysis of Covariance for Long Term Liabilities/
Total Common Equity 22
2.4 Mean Comparisons of Long Term Liabilities/Total Common
Equity by Strategy Type before versus after M Form
Implementation 23
2.5 Mean Comparison of Long Term Liabilities/Total Common
Equity by Strategy Type 23
3.1 Descriptive Statistics and Correlations of Three Measures of
Multinationality for Forbes's Most International 100 U.S.
Firms for the 1987 92 Period 34
3.2 Selected Statistics Related to a Common Factor Analysis of
Three Measures of Multinationality for Forbes's Most
International 100 U.S. Firms for the 1987 92 Period 35
x Exhibits
3.3 Descriptive Statistics and Correlation of Three Measures of
the Investment Opportunity Set for Forbes's Most
International 100 U.S. Firms for the 1987 92 Period 36 j
3.4 Selected Statistics Related to a Common Factor Analysis of
Three Measures of the Investment Opportunity Set for
Forbes's Most International 100 U.S. Firms for the 1987 92
Period 37
3.5 Results of Overall Analysis of Covariance for Market Debt/
Equity Ratio 39
3.6 Mean Analysis 40
3.7 Mean Comparisons of Market Debt/Equity Means of
Multinationality and by Investment Opportunity Sets and
^ Probabilities 41
4.1 Sample Size of Industrial Corporate Bonds 49
4.2 Comparative Analysis of Variables Used in Bond Rating
Models 50
4.3 Variable Means and Test of Significance (Analysis Sample) 53
4.4 Correlation Coefficients over the Nine Variables (Analysis
Sample) 54
4.5 Discriminant Functions (Analysis Sample) 55
4.6 Pairs of F Values for the Test of Significance of the
Mahalanobias Distance between Groups (Analysis Sample) 56
4.7 Variable Importance Ranked According to Different Criteria 57
4.8 Classification Table (Analysis Sample) 58
4.9 Classification Table (Validation Sample) 59
4.10 Comparison of the Validation Classification 60
4.11 Variable Means and Tests of Significance (Estimation
Sample) 62
4.12 Correlation Coefficients over the Nine Variables (Estimation
Sample) 63
4.13 Discriminant Functions (Estimation Sample) 64
4.14 Pairs of F Values for the Test of Significance of the
Mahalanobias (Estimation Sample) 64
Exhibits xi
4.15 Variable Importance Ranked According to Different Criteria
(Estimation Sample) 65
4.16 Classification Table (Estimation Sample) 66
4.17 Classification Table (Control Sample) 68
4.18 Firms Misclassified and Also on the Credit Watch List 69
6.1 Teta Company: Schedule of Bond Discount Amortization,
Effective Interest Method—Semiannual Interest Payments for
12% Bonds Sold to Yield 14% 96
6.2 Smith Company: Schedule of Bond Premium Amortization,
Effective Interest Method—Semiannual Interest Payments for
12% Bonds Sold to Yield 10% 97
6.3 Schedule of Note Discount Amortization, Effective Interest
Method for 0% Note Discounted at 9% 105
6.4 Schedule of Note Discount Amortization for 10% Note
Discount at 12% 106
6.5 Schedule of Note Discount Amortization with Imputed
Interest 109
6.6 First Security Bank: First Loan Amortization Schedule 110
6.7 First Security Bank: Second Loan Amortization Schedule 111
6.8 Mario Company, Schedule of Interest Computation 115
6.9 Schedule of Computation of Interest Revenue 116
6.10 Schedule of Interest Revenue Computations 117 |
| any_adam_object | 1 |
| author | Riahi-Belkaoui, Ahmed 1943- |
| author_GND | (DE-588)121828409 |
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| callnumber-subject | HG - Finance |
| classification_rvk | QP 700 |
| ctrlnum | (OCoLC)39223607 (DE-599)BVBBV012920207 |
| dewey-full | 658.15 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15 |
| dewey-search | 658.15 |
| dewey-sort | 3658.15 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. publ. |
| format | Book |
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| id | DE-604.BV012920207 |
| illustrated | Illustrated |
| indexdate | 2024-10-21T08:00:48Z |
| institution | BVB |
| isbn | 1567202349 |
| language | English |
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| physical | XI, 210 S. graph. Darst. |
| publishDate | 1999 |
| publishDateSearch | 1999 |
| publishDateSort | 1999 |
| publisher | Quorum Books |
| record_format | marc |
| spelling | Riahi-Belkaoui, Ahmed 1943- Verfasser (DE-588)121828409 aut Capital structure determination, evaluation and accounting Ahmed Riahi-Belkaoui 1. publ. Westport, Conn. [u.a.] Quorum Books 1999 XI, 210 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Bedrijfsfinanciering gtt Capital ram Entreprises - États-Unis - Finances ram Capital Corporations United States Finance Unternehmen (DE-588)4061963-1 gnd rswk-swf Kapitalstruktur (DE-588)4125993-2 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Kapitalstruktur (DE-588)4125993-2 s Unternehmen (DE-588)4061963-1 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008795286&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Riahi-Belkaoui, Ahmed 1943- Capital structure determination, evaluation and accounting Bedrijfsfinanciering gtt Capital ram Entreprises - États-Unis - Finances ram Capital Corporations United States Finance Unternehmen (DE-588)4061963-1 gnd Kapitalstruktur (DE-588)4125993-2 gnd |
| subject_GND | (DE-588)4061963-1 (DE-588)4125993-2 (DE-588)4078704-7 |
| title | Capital structure determination, evaluation and accounting |
| title_auth | Capital structure determination, evaluation and accounting |
| title_exact_search | Capital structure determination, evaluation and accounting |
| title_full | Capital structure determination, evaluation and accounting Ahmed Riahi-Belkaoui |
| title_fullStr | Capital structure determination, evaluation and accounting Ahmed Riahi-Belkaoui |
| title_full_unstemmed | Capital structure determination, evaluation and accounting Ahmed Riahi-Belkaoui |
| title_short | Capital structure |
| title_sort | capital structure determination evaluation and accounting |
| title_sub | determination, evaluation and accounting |
| topic | Bedrijfsfinanciering gtt Capital ram Entreprises - États-Unis - Finances ram Capital Corporations United States Finance Unternehmen (DE-588)4061963-1 gnd Kapitalstruktur (DE-588)4125993-2 gnd |
| topic_facet | Bedrijfsfinanciering Capital Entreprises - États-Unis - Finances Corporations United States Finance Unternehmen Kapitalstruktur USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=008795286&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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