| 流动性与公司财务政策的选择 |
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| 引用本文： | 王展翔.流动性与公司财务政策的选择[J].财会通讯,2005(3). |
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| 作者姓名： | 王展翔 |
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| 作者单位： | 暨南大学管理学院 广东广州510632 |
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| 摘 要： | 本文以流动性对资产预期报酬率的影响为逻辑起点,以公司财务政策对公司权益资本和债务资本流动性的影响为基本视角,通过对相关收益与成本的剖析,对公司现行财务制度安排作出了合理的解释,并为公司财务政策的选择建立一个基于流动性的分析框架。
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| 关 键 词： | 流动性 资本成本 财务政策 |
On Corporate Financial Policy Choice: A Liquidity Perspective |
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| Wang,Zhanxiang.On Corporate Financial Policy Choice: A Liquidity Perspective[J].Communication of Finance and Accounting,2005(3). |
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| Authors: | Wang Zhanxiang |
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| Abstract: | On the premise that liquidity affects the expected return of assets and from the perspective of liquidity impact of corporate financial policy on stocks and bonds, this article explains a series of institutional arrangements of corporate finance through detailed analysis of the related costs and benefits, and proposes a liquidity-based analytic framework for policy choice in corporate finance. |
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| Keywords: | Iiquidity Cost of capital Financial policy |
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