The Theory of Capital Structure
综述了基于代理成本、信息不对称、产品/投入品市场互动及公司控制权考虑的资本结构理论，概述了各模型的主要结论、相互关系及实证证据，并提出了未来研究方向。
ABSTRACT This paper surveys capital structure theories based on agency costs, asymmetric information, product/input market interactions, and corporate control considerations (but excluding tax‐based theories). For each type of model, a brief overview of the papers surveyed and their relation to each other is provided. The central papers are described in some detail, and their results are summarized and followed by a discussion of related extensions. Each section concludes with a summary of the main implications of the models surveyed in the section. Finally, these results are collected and compared to the available evidence. Suggestions for future research are provided.