期刊文献+

资本结构理论的演进、评述及启示 被引量:8

下载PDF
导出
摘要 资本结构理论又称总价值估价模型,主要是探讨公司负债资本与股权资本的比率关系对公司价值和资本成本的影响。资本结构问题在理论上尚无统一答案,故本文主要综述资本结构理论的演进历程,并对其进行评论、探讨其对我国的借鉴意义。
作者 徐维兰
机构地区 西安财经学院
出处 《生产力研究》 CSSCI 北大核心 2006年第2期249-250,共2页 Productivity Research
  • 相关文献

参考文献3

二级参考文献28

  • 1Modigliani, Franco, and Miller, Merton, "The Cost of Capital, Corporate Finance and the Theory of Investment: Comment", The American Economic Review, 48(June 1958).
  • 2Durand, David, “Cost of Debt and Equity Funds for Business: Trends and Problems of Measurement,”Conference on Research on Business Finance, New York: Natinal Bureau of Economic Reaearch, 1952.
  • 3Modigliani, Franco, and Miller, Merton, “Corporate Income Taxes and the Cost of Capital: A Correction”,The American Economic Review,53(June 1963).
  • 4Hamada, Robert S., “Portfolio Analysis, Market Equilibrium, and Corporate Finance”, The Journal of Finance,24(March 1969).
  • 5Stigliz, Joseph E., “A Re- Examination of the Modigliani- Miller Theorem”, The American Economic Review, 59(Dec. 1969).
  • 6Farrar, Donald E. ,and Selwyn, Lee L. ,“Taxes, Corporate Financial Policy, and Return to Investment”,National Tax Journal,20(Dec. 1967).
  • 7Stapleton, R. C., “Taxes, the Cost of Capital,and the Theory of Investment ”, The Economic Journal, 82(Dec. 1972).
  • 8Stigliz, Joseph E., “Taxation, Corporate Financial Policy, and the Cost of Capital”, Journal of Public Economics, 2 (1973).
  • 9Miller, Merton H., “Debt and Taxes”, The Journal of Finance, 32(May 1977).
  • 10DeAngelo, Harry, and Masulis, Ronald W., “Optimal Capital Structure under Corporate and Personal Taxation” ,Journal of Financial Economics,8(Mar. 1980).

共引文献33

同被引文献142

引证文献8

二级引证文献14

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部