This paper examines the effect of foreign acquisitions on the capital structure of corporations. A multivariate analysis using debt flow data examines the relation between additional financing through long-term debt after foreign acquisitions and the characteristics of these acquisitions, the...

The corporate governance is a central and dynamic aspect of the businesses. The term governance comes from the latin “gubernare”, meaning to guide and supposes that the corporate governance imply equally both the leadership function and that of control. As is known there are more ways of...

Even if leasing is a form of financing whose use is quite widely spread, it must be exercised in a precise legislative framework. Thus, we will present the nature of the leasing operation and the framework for exercising it. Secondly, we will treat the obligations derived from the tripartite...