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基于资产专用性的资本结构研究:一个综述

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摘要 交易成本经济学视角下的公司财务理论指出,债务与权益应视为不同的治理结构,而治理结构的具体选择又主要取决于公司资产专用性。公司资本结构决策要考虑公司资产投资的专用性的特点,才可能在激烈的产品市场竞争中获得可持续竞争优势与优良效效。
作者 肖虹
出处 《华商》 2007年第24期2-3,共2页 Chinese Businessmen
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