중동부유럽

Defining the optimal capital structure is a critical decision for any organization. This decision is important not only because of the need to maximize returns, but also because of the impact such a decision has on an organization’s ability to deal with its competitive environment. There are many theories for this theme, but all the same, researchers have not found the optimal capital structure. In Hungary the capital structure of enterprises changed significantly since 1990, but it is true, that their decisions about the capital can not fit with neither theoretical appeal totally. There is no universal theory of the debt-equity choice, and no reason to expect one.