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Capital Structure: Determination, Evaluation, and Accounting
by Ahmed Riahi-Belkaoui
Binding: Hardcover, 224 pages
Publisher: Quorum Books
List Price: USD $119.95
Weight: 80
Dimension: H: 0.75 x L: 9.1 x W: 0.5 inches
ISBN 10: 1567202349
ISBN 13: 9781567202342
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Book Description:
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.

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