. Thus, companies will use the tax shield if raising capital from debt. As Table 2:12, then raising capital from bank loans, but the company's incremental costs to decrease, indicating that the company has increased the use of financial leverage in the past 3 years. Coefficient high leverage can cause companies to earn high profits, but if the property is not profitable enough to offset the interest cost, the increased use of the company's creditors will face huge risks . So, the next time the company needs to reconsider raising capital from debt to bring high returns but minimize the risk for companies
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