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。
Agent cost hypothesis and tax hypothesis isn't supported by empirical investigation too, but time of cash flow hypothesis is supported.
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。
Typically, there are agency cost hypothesis, information asymmetry hypotheses, tax hypotheses, maturity matching theory and floatation cost hypothesis.
现代学派主要有追随者效应学派，信号假说，代理成本理论。
Modern school mainly contains clientele effect thought, signaling hypothesis and agency cost theory.
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