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Финансовый Леверидж И Его Детерминанты

Author

Listed:
  • Ласкина Л. Ю.

    (СПб НИУ ИТМО Институт холода и биотехнологий)

Abstract

В статье рассмотрены детерминанты финансового левериджа, анализируемые в зарубежных эмпирических исследованиях. Выявлено, что прямую связь с уровнем финансового левериджа имеют размер фирмы, рост компании, доля материальных активов, недолговой налоговый щит. К факторам, которые имеют отрицательное влияние на уровень финансового левериджа, можно отнести коэффициент покрытия процентов и политический риск.The article examines the determinants of financial leverage which are analyzed in foreign empirical studies. It is shown that financial leverage is directly related to the firm's size, firm's growth, collateral value of assets and non-debt tax shield. Such factors as interest coverage ratio and political risk can be considered to have an adverse effect on financial leverage level.

Suggested Citation

  • Ласкина Л. Ю., 2012. "Финансовый Леверидж И Его Детерминанты," Научный журнал НИУ ИТМО. Серия «Экономика и экологический менеджмент», CyberLeninka;Федеральное государственное автономное образовательное учреждение высшего образования «Санкт-Петербургский национальный исследовательский университет информационных технологий, механики и оптики», issue 2, pages 277-286.
    • Handle: RePEc:scn:031903:14894758
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