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基于Black-scholes模型视角的资本结构研究 被引量:1

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摘要 最优资本结构就是选择最优的杠杆比率,企业通过提高杠杆比率实现税盾效应,同时也增加企业的破产风险,如何确定最优的杠杆比率是企业必须关心的问题。通过利用Black-scholes模型计算破产成本确定企业的最优资本结构。
作者 郑开焰
出处 《福建论坛(人文社会科学版)》 CSSCI 北大核心 2009年第11期37-40,共4页 Fujian Tribune
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