这种方法在现在正是利用税盾的废除来减轻财产税最后的负担。
The idea now is to use the abolition of the tax shield to sweeten the end of the wealth tax.
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.
研究还表明公司的成长性、规模、非负债税盾以及盈利性也是影响我国上市公司资本结构的重要因素。
This paper also points out that growth opportunities, firm scale, non-debt tax shield, profitability are all the significant factors which have great impacts on the capital structure in China.
研究还表明公司的成长性、规模、非负债税盾以及盈利性也是影响我国上市公司资本结构的重要因素。
This paper also points out that growth opportunities, firm scale, non-debt tax shield, profitability are all the significant factors which have great impacts on the capital structure in China.
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