资本结构调整研究综述

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英文篇名：A summary of Capital Structure Adjustment 作者：韩俊华 ; 周全 ; 韩贺洋 英文作者：HAN Junhua;ZHOU Quan;HAN Heyang;Accounting Institute Anhui Uniwersity of Finance & Economics;Business Institute Fuyang Normal University; 关键词：资本结构调整速度 ; 资本结构调整效率 ; 资本结构调整路径 英文关键词：capital structure adjustment speed;;capital structure adjustment efficiency;;capital structure adjustment method 中文刊名：AYXB 英文刊名：Journal of Anyang Institute of Technology 机构：安徽财经大学会计学院;阜阳师范学院商学院; 出版日期：2019-05-20 出版单位：安阳工学院学报 年：2019 期：v.18;No.99 基金：安徽省高校人文社会科学研究重点项目(SK2018A0289) 语种：中文; 页：AYXB201903010 页数：3 CN：03 ISSN：41-1375/Z 分类号：40-42

摘要

大部分学者认为企业存在目标资本结构,并进行了资本结构调整速度和资本结构调整的经济后果——资本结构调整效率的研究。资本结构调整路径(股权融资、债务融资、内源融资)不同,资本结构调整速度、资本结构调整效率不同。本文按照上述逻辑进行文献梳理和总结。
        Scholars believe that enterprises have target capital structure, and study to capital structure adjustment speed,capital structure adjustment efficiency. If capital structure adjustment method is different,the speed and efficiency of capital structure adjustment are different. This paper combs the literature according to the above logic.

引文

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