The results show that the industry factor, the company size and the proportion of non-debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do no
The results show that the industry factor, the company size and the proportion of non-debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do no
结果表明：行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用，而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。