| 债务期限结构研究:文献述评与研究展望 |
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| 引用本文： | 刘志远,毛淑珍.债务期限结构研究:文献述评与研究展望[J].上海立信会计学院学报,2009,23(6):21-27. |
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| 作者姓名： | 刘志远 毛淑珍 |
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| 作者单位： | 1. 南开大学商学院,天津,300071
2. 青岛理工大学商学院,山东青岛,266520 |
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| 基金项目： | 国家自然科学基金项目 |
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| 摘 要： | 传统的债务期限结构理论不能用来解释制度因素与债务期限结构的关系;从公司治理角度对债务期限结构的研究文献较少考虑多层级控股方式下,终极控制人与债权人之间的代理问题对债务融资期限的影响。债务期限结构的未来研究需要探讨多层级控股方式下企业债务期限结构影响因素问题,此外还需要完善现有的债务期限结构理论及其替代指标。
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| 关 键 词： | 债务期限结构 公司治理 制度 |
Research on Debt Maturity Structure: Literature Review and Research Prospect |
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| LIU Zhi-yuan,MAO Shu-zhen.Research on Debt Maturity Structure: Literature Review and Research Prospect[J].Journal of Shanghai Lixin University of Commerce,2009,23(6):21-27. |
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| Authors: | LIU Zhi-yuan MAO Shu-zhen |
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| Abstract: | The existing theories on debt maturity structure are not well used to explain the relationship between institutional factors and debt maturity structure.Literatures on debt maturity structure from the perspective of corporate governance pay less attention to the effect of agency problems originated from ultimate shareholder and creditors on debt maturity structure in listed companies with multiple layers,especially the pyramidal ownership structure.So the further study on debt maturity structure needs to explore the determinants of debt maturity structure with pyramidal ownership structure.In addition,improvement of theory and proxy variable of debt maturity structure is necessary for further empirical study. |
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| Keywords: | debt maturity structure corporate governance institution |
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