资产流动性、成长性、资产担保价值、非债务税盾与杠杆负相关；
The empirical studies show that: (1) asset liquidity, growth, collateral and non-debt tax shields are negatively related to leverage;
研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。
Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.
研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。
Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.
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