摘要
本文利用基于方差分析资本结构决策模型,研究了并购融资中的资本结构决策问题,有效权衡了风险与收益,使资本结构决策模型更富可操作性和广泛适用性,为企业并购融资中的最优资本结构决策提供了科学依据。
Through the capital structure decision-making model based on variance analysis method, this paper studies capital structure decision-making in financing of M&A. The above model can balance the risk and the profit effectively, meanwhile it can make the capital structure decision-making more operatively, and provides scientific basis for the best caoital structure decision-making in financing of M&A.
出处
《北京交通大学学报(社会科学版)》
2006年第4期45-48,共4页
Journal of Beijing Jiaotong University(Social Sciences Edition)
基金
国家自然科学基金资助项目(70472003)
关键词
并购
融资
资本结构决策
方差分析
矩阵模型
merger and acquisition (M&A)
financing
capital structure decision-making
variance analysis
matrix model