Debt ratio analysis of European manufacturing companies. Results of empirical research
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 67
Abstract
The aim of this paper is to present the results of analysis of debt ratio values in the manufacturing sector of public companies from European Union selected member states. The empirical material consists of 4399 single observations from the following countries: Finland, France, Germany, Greece, Italy, Lithuania, Latvia, the Netherlands, Poland, Romania, Slovakia, and the UK for the period 2000–2007. Debt ratio analysis was conducted at the level of different countries, groups of countries (old and new EU member states) and then compared with debt levels of Polish companies. The paper also presents analysis of dynamics and country classification in terms of debt ratio values. Debt ratios of companies coming from 13 EU member states have different values and change their values in different directions.
Authors and Affiliations
Marcin Kędzior
Keywords
Related Articles
- EP ID EP53619
- DOI -
- Views 123
- Downloads 0
Internal quality control system in the audit firm - current state and proposed changes
The main goal of the article is to present the expected changes in the regulations concerning the internal quality control system of the audit firm against the background of previous experience (current regulations and a...
Ujawnianie informacji w raportach społecznej odpowiedzialności Studium przypadku firm litewskich
Chociaż zjawisko społecznej odpowiedzialności przedsiębiorstw (CSR) jest szczegółowo rozpatrywane w badaniach zarówno litewskich, jak i zagranicznych autorów, to problemem jest jakość informacji przekazywanych w tych rap...
Hungarian Accounting Regulations: Exposed to the Cross-Fire
The aim of the paper is to highlight two factors influencing Hungarian accounting regulations: the legislation of accounting in the last 25 years and the most important features of the taxation system. Both of them can i...
Changes of accounting policies and their presentation in financial statements according to Polish and international regulations
The article puts forward the thesis that the possibility of changes in accounting policies of an entity depends on the scope of freedom in choosing the permitted options. The objective of this study is to identify the ar...
Audyt efektywnościowy jako narzędzie ukierunkowane na rozliczalność wydatkowania środków publicznych w Polsce na tle praktyk Wielkiej Brytanii
W ostatnich latach wydatkowanie środków publicznych w Polsce w sposób restrykcyjny poddawane jest ocenie obywateli. Powyższe wymusza na jednostkach sektora finansów publicznych wprowadzenie narzędzi, które umożliwią zbad...