Dźwignia finansowa – próba krytyki oraz syntezy poglądów
(artykuł dyskusyjny)
Financial leverage – attempt at critique and synthesis of view
Author(s): Adam ŻwirblaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The article is an attempt to present the financial leverage phenomena in the new light. The author reviews opinions of various economists and explains the „essence” of financial leverage on the strength of the so-called „leverage attribute” and also takes a critical view of other methodological suggestions. Then the author propose the new methodological treatment of financial leverage that is based on the hypothesis of the necessary and satisfactory conditions of financial leverage.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2007
- Issue No: 41
- Page Range: 195-222
- Page Count: 27
- Language: Polish
