عنوان فایل ترجمه فارسی: اهرم مالی، رشد شرکت و توان مالی شرکت های لیست شده کشورسریلانکا
عنوان نسخه انگلیسی: Financial leverage, firm growth and financial strength in the listed companies in Sri Lanka
مرتبط با رشته های : حسابداری
تعداد صفحات مقاله فارسی: ۱۱ صفحه
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قسمتی از متن انگلیسی:
۲٫۱ Capital structure theories Most of CS theories are mainly concerned what happens to the value of the firm and firms’ cost of capital when FL is changed. Study conducted by  area of corporate finance has identified three approaches such as the net income (NI), the net operating income (NOI), and traditional approach. His study revealed that the FL and its relationships among the cost of capital and value of the firm.  reported three concepts relating to the FS such as firm’s CS, cost of capital, and firm market value. These approaches are mainly divided into two groups based on the excluding of tax and including of corporate or personal tax. In the absence of taxes, there are four approaches; NI; NOI, , and traditional approach. Assert of the NI approach is that the total market value and the Weighted Average Cost of Capital (WACC) of a firm depend on its CS . According to the NOI approach, the total market value and WACC of a firm are independent from its CS. The  findings are same as the NI. Furthermore they reveal that its real assets determine the firm’s value, not by securities it issues. The traditional view suggests that the value of the firm can be increased or cost of capital can be reduced to a certain level of debt and equity capital  and . Under this approach the firm reaches an optimum CS at the same time the firm does not use its highest possible level of debt capital. The traditional approach is similar to 3 the NI approach. In the presence of taxes,  reported two approaches, which are  with both corporate and personal taxes and, Miller corporate taxes and equal debt and equity tax rates
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