5[5]Brounen D, De Jong A,Koedijk C G.Corporate Finance in Europe: Confronting Theory with Practice[EB].Working paper,https://ep.eur.nl/handle/1765/1111.2004.
6[6]Carolyn Black, Jennifer Parry, Hamish Anderson,et al.Are New Zealand chief Financial Officers the Country Cousins of Their American Counterparts?[J]. Business Review, 2002,4(1): 2～10
7[7]Fama,Jensen.Organizational Forms and Investment Decisions[J].Journal of Financial Economics, 1985,14 (1):101～119
8[8]Fremgen, James M.Capital Budgeting Practices: A Survey[J]. Management Accounting,1973,54 (11):19～25
9[9]Gitman L J,Mercurio V.Cost of Capital Techniques Used by Major U.S. Firms: Survey and Analysis of Fortune's 1000[J]. Financial Management,1982,11(4):21～29
10[10]Gitman L J, Forrester J R Jr. A Survey of Capital Budgeting Techniques Used By Major U.S. Firms[J]. Financial Management,1977,6(3):66～71
