4Fluck, 1998, Optimal Financial Contracting:Debt Versus Outside Equity. The Review of Financial Studies, (2):383 -418
5Harris and Raviv. The Theory of Capital Structure [J].Journal of Finance,March 1991: 297-355.
6本文以下分析中的资本结构均指狭义资本结构，即债权比例。
7106家公司中有1家同时发行A股和H股，有4家同时发行A股和B股。
8该规定于2002年9月1日开始实施。
9Booth, Laurence, Varouj Aivazian, Ash Demirguc- Kunt, and Vojislav Maksimovic. Capital Structures in Developing Countries[J]. Journal of Finance, 2001 (56): 87-130.
10Singh, A. , Hamid, J. Corporate financial structures in developing countries [ J ]. International Finance Corporation Technical Paper No. 1, IFC, Washingtong, DC,1992.
