资产证券化与信息不对称被引量：1

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摘要资产证券化是基于资产层面的融资方式,它打破了传统的股权和债权的融资模式,成为当前最具活力的金融创新工具。资产证券化有利于缓解市场的信息不对称,它能够降低经理人努力与公司业绩之间的噪音,从而缓解了代理成本的问题;另一方面,资产证券化具有特有的交易结构,能弱化资产证券的柠檬折扣,实现低成本融资。

作者陈晓兰

机构地区湖南省人民医院财务科

出处《湖南税务高等专科学校学报》 2006年第1期12-13,24,共3页 Journal of Hunan Taxation College

关键词资产证券化信息不对称代理成本柠檬折扣

参考文献1

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