Understanding capital structure can help investors size up the strength of the balance sheet and the company's financial health. This can aid investors in their investment decision-making.

The following master data elements and financial structure are clearly defined. It is important for finance staff to understand what each element represents, how elements are classified and are used ...

It provides the organizing framework for both financial and management reporting within the financial system. The COA structure is a string of informational fields that identifies, segregates, and ...

Bankruptcy costs can erode a company;s capital structure. While debt may be a good way to finance a company's operations, it ...

Thorsten Beck, Aslı Demirgüç-Kunt and Ross Levine, 2000, "A New Database on Financial Development and Structure," World Bank Economic Review 14, 597-605. (An earlier version was issued as World Bank ...