财务困境成本研究综述

财务困境成本包括直接成本和间接成本,对财务困境成本尤其是间接成本的计量是个难题。本文在回顾了国内外对财务困境成本的估计、财务困境成本的影响因素及财务困境成本和相关决策的关系等方面的文献,分析了国内在财务困境成本研究领域的现状和问题,以其为该领域的研究提供参考。

A Review of Researches into Financial Distress Costs

Financial distress costs includes direct costs and indirect costs. The measurement of financial distress costs is problematic, especially for indirect financial distress costs. Based on summarizing the literature on the estimation of financial distress costs, and analyzing the driving forces behind financial distress costs and the relationship between financial distress costs and decision-making,this paper also discusses the status quo and existing problems in this field of research in China to offer references for future research.