CPAR Accounting & Financial Reporting

CPAR - 2019/August, Seg.04 - Determining Your Optimal Capital Structure

Course Overview
A firm’s capital is the composition or “structure” of its liabilities; it is the way a corporation finances its assets through some combination of equity, debt or hybrid securities. Capital structure may be highly complex and include dozens of sources of capital. Optimizing this structure is critical to a company’s ability to achieve short- and long-term growth objectives. In this segment, Niso Abuaf, professor of finance at Pace University and chief economist with Samuel A. Ramirez & Co., Inc., discusses capital structure: what it is and why it matters.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize what is meant by optimal capital structure;
  • Identify the factors that impact cost of capital;
  • Recognize the main drivers of credit ratings; and
  • Identify the factors that influence shareholder value.

Prerequisites/Advanced Preparation:

Work experience in a corporate staff environment, or an introductory course in finance.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Price (USD)

Standard: $69.90


Course Code : CPAR1410-FM

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Finance

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