Dilemma of the concept of the cost of equity capital Cover Image

Dylemat koncepcji kosztu kapitału własnego
Dilemma of the concept of the cost of equity capital

Author(s): Waldemar Gil
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: equity capital; initial capital; cost of equity capital

Summary/Abstract: This research paper is an attempt to show the issue of equity capital cost. Starting from the idea of cost of equity capital in the light of accounting law, through its idea in the light of the financial analysis, up to the analytical and balance dissonance of the concept of cost of equity capital the author shows conditions for the improvement of the contemporary theory of this cost in the branch of economic sciences.

  • Issue Year: 2012
  • Issue No: 252
  • Page Range: 115-125
  • Page Count: 11
  • Language: Polish