中国资本结构实证研究方法的思考

本文利用实证研究文献作为数据,对中国资本结构实证研究成果,站在技术方法的角度进行回顾和思考。我国有关资本结构的实证文献按研究主题可以分为三个领域：①资本结构基本理论研究；②资本结构经济效果研究；③资本结构影响因素研究。针对每个领域分别从研究方法,即解释变量和被解释变量的定义和计量、样本的选取、模型的选择、估计和假设检验等方面进行了统计分析,为会计研究人员在研究方法选择上提供借鉴。

Discussing about the Positive Accounting Research Method in the Capital Structure of China

This paper is a methodological review and discussion of the positive accounting research in the capital structure of China.A meth- odological review entails using the literature's body of research methods as data.We classify the capital structure literature into three topic areas:(a)basic theory;(b)economic effect;and(c)influencing factors.This paper does statistical analysis on the posi- tive research method(including the definition and measurement of explained variable and explanatory variable,model choice,sam- pie,estimate and test).So that it makes reference to the researchers on the choice of research methods.