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FINANCIAL MANAGEMENT - ACCOUNTING AND TAX ASPECTS OF DEBT CAPITAL DECISION MAKING – CASE STUDY IN CZECH ENVIRONMENT
(STEF92 Technology, 2014, O. MALIKOVA, M. CERNIKOVA)
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Optimal structure of the equity and debt capital is continually debated topic on theoretical as well as practical level for decades. Financial managers when they make decision about the sources of the company resources are influenced by various factors –from the economic reality of the country in general to specific conditions of individual capital providers. Our contribution is focused on decision making process in selected debt capital's financing of business activities. The aim of the paper is to discuss bene...



