| 债权期限结构影响因素的文献综述 |
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| 引用本文： | 韩贵新. 债权期限结构影响因素的文献综述[J]. 首都经济贸易大学学报, 2005, 7(6): 17-21 |
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| 作者姓名： | 韩贵新 |
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| 作者单位： | 山东财政学院,山东,济南,250014 |
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| 摘 要： | 影响企业债权期限结构选择的因素非常多,本文在研读文献的基础上,归纳出可能影响企业债权期限结构选择的14个因素,分别是:资产期限、成长性、企业质量、管制行业、企业规模、资产折旧、信息不对称、利率、财务杠杆、企业价值波动性、自由现金流量、信用级别、非债务税盾。
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| 关 键 词： | 债权期限结构 短期负债 长期负债 因素 |
| 文章编号： | 1008-2700(2005)06-0017-05 |
| 收稿时间： | 2005-09-13 |
| 修稿时间： | 2005-09-13 |
Review of the Determinant Factors of Firm's Debt Maturity Structure |
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| HAN Gui-xin. Review of the Determinant Factors of Firm's Debt Maturity Structure[J]. Journal of Capital University of Economics and Business, 2005, 7(6): 17-21 |
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| Authors: | HAN Gui-xin |
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| Affiliation: | Shandong Finance Institute, Jinan 250014, China |
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| Abstract: | There are many determinant factors which have impacted on the firm's debt maturity structure.On the basis of reading literatures,I had summarized 14 factors which could have impacted on the firm's debt maturity structure,they include asset maturity,growth,quality,regulation industries,size,fixed asset depreciation,information asymmetry,interest rate,financial leverage,volatility of firm's value,free cash flow,credit ratio,non-tax-shield. |
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| Keywords: | debt maturity structure short-term debt long-term debt factor |
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