| 财务困境成本估计述评 |
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| 引用本文： | 梁樑,殷尹. 财务困境成本估计述评[J]. 管理工程学报, 2005, 19(1): 131-136 |
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| 作者姓名： | 梁樑 殷尹 |
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| 作者单位： | 1. 中国科学技术大学商学院,安徽合肥,230026
2. 工商银行安徽省分行,安徽合肥,230000 |
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| 基金项目： | 国家自然科学基金资助(70371023). |
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| 摘 要： | 财务困境成本是指从破产清算或债务重组中产生的成本,可以分为三个部分:财务困境企业承担的成本,债权人承担的成本,企业和债权人以外的利益当事人的利益损失。财务困境成本也可能产生一定的利益,包括企业内部的改进和外部的财富转移。实证研究表明,财务困境成本对企业价值和资本结构具有重要的影响。
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| 关 键 词： | 财务困境 成本 重组 债权人 银行 |
| 文章编号： | 1004-6062(2005)01-0131-06 |
| 修稿时间： | 2002-09-10 |
The Cost of Financial Distress |
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| LIANG Liang,YIN Yin. The Cost of Financial Distress[J]. Journal of Industrial Engineering and Engineering Management, 2005, 19(1): 131-136 |
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| Authors: | LIANG Liang YIN Yin |
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| Affiliation: | LIANG Liang~1,YIN Yin~2 |
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| Abstract: | The cost of financial distress derived from liquidation or debt reorganization has important influence to the value of company and the decision of capital structure.It can be divided into three aspects: costs borne by the distressed company, losses borne by claimers and the losses borne by other parties exclude the company and claimers.On the other side, financial distress might bring some benefits to firms,such as management improvement within company and fortune transfer to outside companies. |
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| Keywords: | financial distress cost reorganization claimer bank |
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