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基于利率互换的公司融资选择 被引量:3

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摘要 在早期的利率互换模型中,Titman认为短期债券使得公司可利用其信用状况等内部信息,但短期债务的缺点是暴露了公司的利率风险,通过利率互换,公司可以使用短期债券,同时又可以规避相关的利率风险。文章通过考虑公司在银行和债券市场的选择,对已有理论进行了进一步推广和补充,并给出了利率互换用于长期浮动利率贷款的一个合理经济解释.
出处 《现代管理科学》 2006年第3期112-114,共3页 Modern Management Science
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参考文献13

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