Kant 38 (1):6-10 (
2021)
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Abstract
Based on the study of the works of domestic and foreign authors, the article presents a decompositional model of value creation when conducting business acquisition transactions with the involvement of debt capital, discloses the content of its main elements. Clarification of direct and indirect sources of value creation for debt financing transactions, as well as factors affecting their value, creates a theoretical basis for improving financial analysis and evaluating the effectiveness of LBO transactions, contributing to their development.