This article throws light upon the five major problems in determination of cost of capital. The problems are: 1. Conceptual Controversies Regarding the Relationship between the Cost of Capital and the Capital Structure 2. Historic Cost and Future Cost 3. Problems in Computation of Cost of Equity 4. Problems in Computation of Cost of Retained Earnings 5. Problems in Assigning [...]
This article throws light upon the top seventeen factors determining the capital structure. The factors are: 1. Financial Leverage 2. Growth and Stability of Sales 3. Cost of Capital 4. Risk 5. Cash Flow Ability to Service Debt 6. Nature and Size of a Firm 7. Control 8. Flexibility 9. Requirements of Investors 10. Capital Market Conditions 11. Assets Structure [...]
In this article we will discuss about the role of corporate management in determination of accounting standards. Corporate managements play a central role in the determination of accounting standards. Corporate management is central to any discussion of financial reporting, whether at the statutory, or regulatory level or at the level of official pronouncements of accounting bodies. Corporate managements influence the [...]