Master Limited Partnership Research in Accounting, Economics, and Finance
综述了会计、经济学和金融学文献中对业主有限合伙的研究，涵盖税收、组织形态、资本结构、估值和公司治理，并指出未来研究方向。
ABSTRACT I review the research on master limited partnerships (MLPs) in the accounting, economics, and finance literature. I begin by outlining the scope of the review and providing a brief background on the structure, taxation, and governance of master limited partnerships. Next, I describe the various sources from which MLP data are derived. I then review the research, aggregating it into four broad categories: (1) taxes and organizational form; (2) taxes, capital structure, and payout policy; (3) valuation; and (4) governance research. Within each section, I present possible avenues for future research in accounting, economics, and finance.