The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect

The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the... AbstractThe aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Financial Sciences. Nauki o Finansach de Gruyter

The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect

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Publisher
Sciendo
Copyright
© 2018 Piotr Prewysz-Kwinto, published by Sciendo
eISSN
2449-9811
D.O.I.
10.15611/fins.2018.2.04
Publisher site
See Article on Publisher Site

Abstract

AbstractThe aim of this paper is to present the impact of accounting and tax law concerning borrowing costs on the assessment of financial leverage effect. Due to the fact that these legal regulations require, in some cases, the recognition of borrowing costs not in the profit and loss account but in the value of assets, previously used methods for the identification of financial leverage effect do not always allow to draw the correct conclusions. Therefore, the paper proposes the necessary modification.

Journal

Financial Sciences. Nauki o Finansachde Gruyter

Published: Jun 1, 2018

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