怎么去学习ACCA考试Pecking order theory的内容？

ACCA考试要学习的知识点很多，学员在备考的时候要认真的去了解考试的重难点。ACCA考试备考是学习的第 一步，学员运用所学知识是通过考试的关键。那么，怎么去学习ACCA考试Pecking order theory的内容？

ACCA考试Pecking order theory是考试的考点，学员在学习该知识的时候，一定要清楚的理解并去掌握其相关的内容。ACCA考试对学员来说要掌握的内容很多，下面是给大家总结的相关知识点的内容：

The pecking order theory is in sharp contrast with the theories that attempt to find an optimal capital structure by studying the trade-off between the advantages and disadvantages of debt finance.In this approach,there is no search for an optimal capital structure.Companies simply follow an established pecking order which enables them to raise finance in the simplest and most efficient manner,the order is as follows:

1.Use all retained earnings available;

2.Then issue debt;

3.Then issue equity,as a last resort.

The justifications that underpin the pecking order are threefold:

Companies will want to minimise issue costs.

Companies will want to minimise the time and expense involved in persuading outside investors of the merits of the project.

The existence of asymmetrical information and the presumed information transfer that result from management actions.We shall now review each of these justifications in more detail.

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