Object

Title: The impact of accounting and tax law concerning borrowing costs on the assessment of the financial leverage effect

Title in english:

Wpływ regulacji prawa bilansowego i podatkowego dotyczących kosztów finansowania zewnętrznego na ocenę efektu dźwigni finansowej

Creator:

Prewysz-Kwinto, Piotr

Description:

Financial Sciences = Nauki o Finansach, 2018, vol. 23, No. 2, s. 47-59

Abstrakt:

The aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/fins.2018.2.04 ; oai:dbc.wroc.pl:41241

Language:

eng

Relation:

Financial Sciences = Nauki o Finansach, 2018, vol. 23, no. 2

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Oct 18, 2019

In our library since:

May 29, 2018

Number of object content hits:

85

Number of object content views in PDF format

70

All available object's versions:

https://dbc.wroc.pl/publication/50896

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