... 2.讯息假说(Information hypothesis) 3.租税假说(Tax hypothesis) 管理者的傲慢心态假说(hubris hypothesis) ...
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Regulatory tax hypothesis 管制税假说
differential tax hypothesis 差别税收假说
Tax Loss Hypothesis 税损假设
tax-loss selling hypothesis 税赋损失销售假说
tax effect hypothesis 一般称为租税效应假说
Agent cost hypothesis and tax hypothesis isn't supported by empirical investigation too, but time of cash flow hypothesis is supported.
同时实证分析不支持代理成本假说与税收假说，但支持现金流时间同步假设。
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。
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