Errata: The Theory of Capital Structure
本文是对Harris和Raviv（1991）《资本结构理论》一文的勘误，指出表IV、V、VII中关于Long和Malitz（1985）研究结果的描述有误，实际应为杠杆与盈利负相关，而非正相关。
In the article Theory of Capital Structure, by Milton Harris and Artur Raviv (The Journal of Finance, March 1991, vol. 46, no. 1, pp. 297-355) there is an error in Tables IV, V, and VII concerning the description of results reported in Investment-Financing Nexus: Some Empirical Evidence, by Michael Long and Ileen Malitz (Midland Corporate Finance Journal, 1985). While the text of Theory of Capital Structure (p. 334) correctly states that Long and Malitz find a negative relationship between leverage and profitability, in Tables IV, V, and VII, a positive, but insignificant, relationship is incorrectly reported. The authors apologize for this error and thank Professor Michael Long of Rutgers University for bringing it to their attention.