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中小企业融资结构选择的内生性约束模型研究 被引量:25

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摘要 中小企业的融资结构安排既受到外部环境的影响,更主要的是取决于企业内生性多种变量及其相互关系的作用,尤其是企业家已经成为融资方式选择所关注的对象。本文通过构建一个引入企业家初始财富、经营能力和风险厌恶程度与融资结构选择的模型,揭示这种联系的内在机理,探索企业家控制权在融资结构安排中的作用,为提高融资效率提供一些有益的建议。
机构地区 苏州大学商学院
出处 《会计研究》 CSSCI 北大核心 2006年第8期67-72,共6页 Accounting Research
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