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本文运用交易成本经济学的有关理论,以北京地区制造业上市公司作为研究样本,检验了资产专用性与公司资本结构之间的关系。结果表明,资产专用性与资本结构中的负债水平呈显著的负相关关系。
This article uses the theory of transaction cost economics to take the manufacturing listed companies in Beijing as a sample to test the relationship between asset specificity and company capital structure. The results show that there is a significant negative correlation between the asset specificity and the debt level in the capital structure.