...主要是从三种假说进行探讨,即:代理成本假说(Agency Cost Hypothesis)、信息不对称假说(Information Asymmetry Hypothesis)和税收假说(Tax Hypothesis)。本文将对代理成本假说进行介绍。
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From 1960s western economists began to study on this issue, and have developed theories as "Information Asymmetry Hypothesis" and others.
自上世纪六十年代起就有西方学者对此进行研究,并提出了如信息不对称假设等多种理论。
Typically, there are agency cost hypothesis, information asymmetry hypotheses, tax hypotheses, maturity matching theory and floatation cost hypothesis.
具有代表性的债务期限理论有代理成本假说、信息不对称假说、税负假说、期限匹配假说和发行成本假说等。
Secondly, according to information asymmetry and offsetting accruals earnings, it puts forward two opposing hypothesis.
然后根据信息非对称理论和抵消应计利润理论提出两相互对立的假设;
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