The Theory of Capital Structure
综述了基于代理成本、信息不对称、产品/要素市场互动及公司控制权考虑的资本结构理论，概述了核心模型及其扩展，并将理论结果与现有证据进行比较，为未来研究提供建议。
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.