From the perspective of capital structure theory, the paper investigates the financing choice of China’s listed companies after rights offering, and finds that varying financing motivation causes different financial result and leverage.
本文从资本结构的视角研究企业配股后债务融资选择的问题,发现国外资本结构经典理论中的“优序融资”和“静态均衡”假说均不能很好的解释我国配股后债务融资现象,而导致企业持续融资行为的最主要原因是最大化“圈钱”的动机。
参考来源 - 上市公司配股后债务融资行为与资本结构选择·2,447,543篇论文数据，部分数据来源于NoteExpress
The factors which affect the quality of income include: the corporate governance, the choice of the accounting policy, the operating lever and the financing lever.
影响上市公司收益质量的因素主要有公司治理结构、会计政策的选择余地、营业杠杆系数和财务杠杆系数等。
They also discuss such basic issues as risk financing, financial compensation and choice of insurance undertakers.
讨论风险筹资、经济赔付、选择承保机构等基本问题。
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