| 1. | And contracting - cost hypotheses , signaling hypotheses , tax hypotheses and maturity matching hypotheses ( also called immunization hypothesis ) have been well - known , while tobin ’ s q , the grow , the asset maturity , the size , the quality , the marginal rate and the non - debt tax shield are known as the main determinants to corporate debt maturity structure
这些理论分别在各自的框架内解释了影响债务期限选择的决定性因素。总体来看,成长机会(包括托宾q值和增长机会) 、资产期限、公司规模、公司质量、边际税率以及非债务税盾等因素对债务期限结构的选择起着决定性作用。 |
