财务弹性问题前沿研究述评与未来展望

被引：24

作者：

董理

茅宁

机构：

[1] 南京大学商学院

来源：

外国经济与管理 | 2013年 / 35卷 / 04期

关键词：

财务弹性; 现金持有; 举债能力; 财务决策;

D O I：

10.16538/j.cnki.fem.2013.04.007

中图分类号：

F275 [企业财务管理];

学科分类号：

摘要：

由于经济环境的不确定性日益增大,财务弹性问题引起了管理者和公司财务研究者的普遍关注。本文从财务弹性来源、财务弹性价值以及财务弹性对财务决策的影响效应三个方面对财务弹性问题前沿研究进行了系统梳理,在此基础上分析了现有研究不足,并指出了未来的研究方向。

引用

页码：71 / 80

页数：10

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