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财务困境下的畸形决策行为与公司负债刚性

Distorted Decision-making Behaviors in Financial Difficulties and Rigidity of Corporate Debt Financing
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摘要 本文对财务困境下经理人员的畸形决策行为的动因、特点做了比较详尽的分析,并据此提出、解释了实践中公司的负债刚性和自然激励现象。 The writer of this paper conducts a detailed analysis into the causes and features of distorted decision - making behaviors in financial difficulties, and on the basis of this analysis, puts forward and acounts for the phenomena of rigidity in debt of companies in practice.
作者 安广实
机构地区 安徽财经大学
出处 《电子科技大学学报(社科版)》 2007年第2期8-11,共4页 Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词 财务困境 畸形行为 负债刚性 自然激励 financial difficulty distorted behaviors natural incentive
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