- Tytuł:
- Is there any relation between intellectual capital and the capital structure of a company? The case of Polish listed companies
- Autorzy:
-
Bolek, Monika
Lyroudi, Katerina - Powiązania:
- https://bibliotekanauki.pl/articles/599546.pdf
- Data publikacji:
- 2015
- Wydawca:
- Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
- Tematy:
-
intangible assets
intellectual capital
leverage
equity - Opis:
- This study investigates the relationship of the intellectual capital of a company (proxied by its intangible assets), with leverage and equity and capital structure. Our empirical results indicate that there is a negative relation between the intellectual capital (intangible assets) of a company and its leverage based on the Warsaw Stock Exchange main market and NewConnect alternative market. Moreover, the equity capital is found positively related to the level of intangibles in each of the two markets. These results support the thesis that intellectual capital (intangible assets) influences the capital structure of a company.
- Źródło:
-
Finansowy Kwartalnik Internetowy e-Finanse; 2015, 11, 4; 23-33
1734-039X - Pojawia się w:
- Finansowy Kwartalnik Internetowy e-Finanse
- Dostawca treści:
- Biblioteka Nauki
Artykuł