According to the capital structure theory of financial bankruptcy cost, the debts bring out negative efficiency when debts come to a certain ratio since the financial bankruptcy increases.
根据财务危机成本的资本结构理论，当负债达到一定比例后，由于财务风险的增加，负债对企业价值产生负效应。
High-equity ratio is high risk and high reward financial structure.
产权比率高是高风险高报酬的财务结构。
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