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上市公司资本结构及行业特征——基于交易成本经济学视角

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摘要 从产权关系的角度来研究资本结构理论问题,可以说,交易成本经济学为财务理论界解开"资本结构之谜"提供了一个新的视角。文章选用深市和沪市的402家上市公司,以交易成本经济学为基础,对上市公司的资本结构及行业特征进行了实证研究。实证结果表明,行业特征对资本结构有显著影响。
作者 王琳 杨静毅
出处 《生产力研究》 CSSCI 北大核心 2010年第10期99-101,共3页 Productivity Research
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参考文献9

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