摘要：The aim of this paper is to present the results of analysis of debt ratio values in the manufacturing sector of public companies from European Union selected member states.The empirical material consists of 4399 single observations from the following countries: Finland, France, Germany, Greece, Italy, Lithuania, Latvia, the Netherlands, Poland, Romania, Slovakia, and the UK for the period 2000–2007.Debt ratio analysis was conducted at the level of different countries, groups of countries (old and new EU member states) and then compared with debt levels of Polish companies.The paper also presents analysis of dynamics and country classification in terms of debt ratio values.Debt ratios of companies coming from 13 EU member states have different values and change their values in different directions.
其他摘要：Podstawowym celem artykułu jest analiza zadłużenia w sektorze produkcyjnym europejskich spółek giełdowych. Materiał badawczy liczy 4399 obserwacji i pochodzi z następujących państw: Finlandii, Francji, Niemiec, Grecji, Włoch, Łotwy, Litwy, Holandii, Polsk
