摘要
对财务经理人员的畸形决策行为,特别是财务困境下的畸形决策行为的动因、特点作了较详尽地分析,并据此提出、解释了实践中公司的负债刚性现象。
We make an elaborate analysis of the incentives and the characteristics of the distorted behaviors of financial managers, especially when the firm is in financial distress, and put forward and account for the phenomena of rigidity of corporate debt financing.
出处
《华东经济管理》
2005年第2期136-138,共3页
East China Economic Management
关键词
财务困境
畸形行为
负债刚性
自然激励
financial distress
distorted behaviors
rigidity of debt financing
natural incentive