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Effet de la structure du capital et de la performance financière

Effet de la structure du capital et de la performance financière

          
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About the Book

Il existe des divergences d'opinion dans la littérature sur la relation entre la structure du capital et la performance financière des entreprises. Le mélange d'opinions rend la direction de leur relation ambiguë. Cette étude a examiné l'impact de la structure du capital sur les performances financières des entreprises manufacturières cotées en bourse au Nigeria. L'étude a formulé quatre hypothèses et a utilisé la régression multiple généralisée des moindres carrés pour analyser les données secondaires extraites des rapports annuels et des comptes des 31 entreprises de l'échantillon pour la période 2009 à 2014. L'étude a révélé que la dette totale, la dette à long terme et la dette à court terme ont un impact significatif sur la performance financière des entreprises manufacturières cotées en bourse au Nigéria. L'étude a également révélé que la dette totale par rapport au total des capitaux propres n'a pas d'effet significatif sur la performance financière des entreprises. Au vu des résultats, il est recommandé, entre autres, que la direction des entreprises manufacturières cotées en bourse s'efforce d'augmenter la dette à court terme par rapport au total des actifs de leur structure de capital, étant donné qu'elle a un impact positif sur leur performance financière.


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Product Details
  • ISBN-13: 9786207900428
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Width: 152 mm
  • ISBN-10: 6207900421
  • Publisher Date: 31 Jul 2024
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 95 gr


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