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001468251 001__ 1468251
001468251 003__ OCoLC
001468251 005__ 20230707003243.0
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001468251 007__ cr\cn\nnnunnun
001468251 008__ 230526s2023\\\\sz\a\\\\ob\\\\000\0\eng\d
001468251 019__ $$a1379423835$$a1379834609$$a1381891002$$a1381907628$$a1381952981
001468251 020__ $$a9783031279294$$q(electronic bk.)
001468251 020__ $$a3031279298$$q(electronic bk.)
001468251 020__ $$z303127928X
001468251 020__ $$z9783031279287
001468251 0247_ $$a10.1007/978-3-031-27929-4$$2doi
001468251 035__ $$aSP(OCoLC)1380367436
001468251 040__ $$aGW5XE$$beng$$erda$$epn$$cGW5XE$$dN$T$$dYDX
001468251 049__ $$aISEA
001468251 050_4 $$aHB501
001468251 08204 $$a332/.041$$223/eng/20230526
001468251 1001_ $$aBrusov, Peter,$$eauthor.
001468251 24510 $$aBrusov-Filatova-Orekhova theory of capital structure :$$bapplications in corporate finance, investments, taxation and ratings /$$cPeter Brusov, Tatiana Filatova, Natali Orekhova.
001468251 264_1 $$aCham, Switzerland :$$bSpringer,$$c2023.
001468251 300__ $$a1 online resource (640 pages) :$$billustrations (black and white, and color).
001468251 336__ $$atext$$btxt$$2rdacontent
001468251 337__ $$acomputer$$bc$$2rdamedia
001468251 338__ $$aonline resource$$bcr$$2rdacarrier
001468251 504__ $$aIncludes bibliographical references.
001468251 5050_ $$aIntroduction -- Capital Structure Theory: Past, Present, Future -- Main Theories of Capital Structure -- Modern theory of capital cost and capital structure - Brusov-Filatova-Orekhova theory (BFO theory) -- Bankruptcy of the famous trade off theory -- New mechanism of formation of the company optimal capital structure, different from suggested by trade off theory -- The global causes of the global financial crisis -- The role of taxing and leverage in evaluation of capital cost and capitalization of the company -- A qualitatively new effect in corporate finance: abnormal dependence of equity cost of company on leverage -- Inflation in BrusovFilatovaOrekhova theory and in its perpetuity limit Modigliani Miller theory -- Benefits of Advance Payments of Tax on Profit: Consideration within BrusovFilatovaOrekhova (BFO) Theory -- The Generalization of the BrusovFilatovaOrekhova Theory for the Case of Payments of Tax on Profit with Arbitrary Frequency -- Influence of Method and Frequency of Profit Tax Payments on Company Financial Indicators -- Generalization of the BrusovFilatovaOrekhova Theory for the Case of Variable Income -- BFO Theory with Variable Profit in Case of Advance Payments of Tax on Profit -- BFO Theory with Variable Profit: Two Types of Payments of Tax on Profit: Advanced Payments and at the Ends of Periods -- Investment models with debt repayment at the end of the project and their application -- Investment Models with Uniform Debt Repayment and Their Application -- The analysis of the exploration of efficiency of investment projects of arbitrary duration (within BrusovFilatovaOrekhova theory) -- Whether it is possible to increase taxing and conserve a good investment climate in the country? -- Whether it is possible to increase of the investment effi-ciency, increasing tax on profit rate? -- Optimizing the Investment Structure of the Telecommunication Sector Company -- Innovative Investment Models with Frequent Payments of Tax on Income and of Interest on Debt -- The Role of the Central Bank and Commercial Banks in Creating and Maintaining of a Favorable Investment Climate in the Country -- The Golden Age of the Company (Three Colors of Companys Time) -- A "golden age" of the companies: Conditions of its existence -- New meaningful effects in modern capital structure theory -- Rating: New Approach -- Rating methodology: new look and new horizons -- Application of the ModiglianiMiller Theory, Modified For the Case of Advance Payments of Tax on Profit, in Rating Methodologies -- Ratings of the Investment Projects of Arbitrary Durations: New Methodology -- Ratings of Investment Projects of Arbitrary Duration with a Uniform Debt Repayment: a new approach -- Conclusions.
001468251 506__ $$aAccess limited to authorized users.
001468251 520__ $$aThe book introduces and discusses the modern theory of the cost of capital and capital structure - the BFO theory (Brusov-Filatova-Orekhova theory), which is valid for companies of arbitrary age and which replaced the theory of Nobel laureates Modigliani and Miller. The theory takes into account the conditions faced by companies operating in the real economy, such as revenue fluctuations; the arbitrary frequency of tax on profit payments (monthly, quarterly, semi-annual or annual payments), both for advance income tax payments and for payments at the end of the respective period; and the arbitrary frequency of interest on loans payments. The impact of these conditions on the company value, on the cost of raising capital, on the company's dividend policy and managerial decisions are discussed. The book subsequently develops new applications of the BFO theory in several areas such as corporate finance, corporate governance, investments, taxation, business valuations and ratings.
001468251 588__ $$aDescription based on print version record.
001468251 650_0 $$aCapital.
001468251 650_0 $$aCorporations$$xFinance.
001468251 650_0 $$aInvestments.
001468251 650_0 $$aTaxation.
001468251 655_0 $$aElectronic books.
001468251 7001_ $$aFilatova, Tatiana,$$eauthor.
001468251 7001_ $$aOrekhova, Natali,$$eauthor.
001468251 77608 $$iPrint version:$$aBRUSOV, PETER. FILATOVA, TATIANA. OREKHOVA, NATALI.$$tBRUSOV-FILATOVA-OREKHOVA THEORY OF CAPITAL STRUCTURE.$$d[Place of publication not identified] : SPRINGER INTERNATIONAL PU, 2023$$z303127928X$$w(OCoLC)1369600638
001468251 852__ $$bebk
001468251 85640 $$3Springer Nature$$uhttps://univsouthin.idm.oclc.org/login?url=https://link.springer.com/10.1007/978-3-031-27929-4$$zOnline Access$$91397441.1
001468251 909CO $$ooai:library.usi.edu:1468251$$pGLOBAL_SET
001468251 980__ $$aBIB
001468251 980__ $$aEBOOK
001468251 982__ $$aEbook
001468251 983__ $$aOnline
001468251 994__ $$a92$$bISE