对我国上市公司债务期限结构影响因素的分析被引量：109

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摘要本文采用非金融上市公司面板数据,应用广义矩估计,从动态视角对债务期限结构影响因素进行经验检查。研究发现,调整成本显著影响债务期限结构;经验证据支持代理成本假说和债务期限结构税收假说。而没有发现公司使用债务期限结构向市场传递信号的证据。

作者肖作平

机构地区重庆大学经济与工商管理学院

出处《经济科学》 CSSCI 北大核心 2005年第3期80-89,共10页 Economic Science

基金国家自然基金项目<中国上市公司债务政策评价及其成因研究>(项目批准号为70472048)的阶段性成果。

关键词债务期限结构影响因素上市公司面板数据动态视角调整成本代理成本经验证据矩估计发现假说金融税收市场

参考文献26

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