Tag Archives | Theories

Essay on Alternative Capital Structure Theory | Theories | Accounting

In this essay we will discuss about the alternative capital structure theory regarding financial leverage of a company. Modigliani and Miller offered an alternative theory of capital structure. They published theoretical papers that changed the way people thought about financial leverage. They won Nobel prizes in economics because of their work. MM’s papers were published […]

Top 4 Theories of Tax Shifting

This article throws light upon the top four theories of tax shifting. The theories are: 1. Concentration Theory 2. The Diffusion Theory 3. Demand and Supply Theory of Incidence 4. Musgrave’s Approach. Tax Shifting # 1. Concentration Theory: This theory was advocated by the physiocratic school of thought in France during the middle of the […]

Top 5 Theories of Equity

The following points highlight the top five theories of equity. The theories are: 1. Proprietary Theory 2. Entity Theory 3. Fund Theory 4. Residual Equity Theory 5. Enterprise Theory. 1. Proprietary Theory: Under the proprietary theory, the entity is the agent, representative, or arrangement through which the individual entrepreneurs or shareholders operate. In this theory, […]

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