期刊名称：International Journal of Business and Management
印刷版ISSN：1833-3850
电子版ISSN：1833-8119
出版年度：2009
卷号：4
期号：9
页码：30
DOI：10.5539/ijbm.v4n9P30
出版社：Canadian Center of Science and Education
摘要：Taking data of all A-share listed companies in Shanghai Stock Exchange and Shenzhen Stock Exchange from 2002 to 2006 as samples, this paper makes an empirical study on the debt structure preference of enterprises in which controlling shareholders have the right of control. Results show that these enterprises: (1) prefer to short-term debt financing concerning the debt maturity structure; (2) prefer to financing by loaning from banks concerning the debt type structure; (3) prefer to high-priority debt structure concerning the debt priority.
