[1] 杨如彦,等.可转换债券及其绩效评价[M].北京:中国人民大学出版社,2002.81-108. [2] Stephen A.Ross.The Determination of Financial Structure:The Incentive Signaling Approach[J].The Bell Journal of Economics,Spring,1977,(8,No.1):23-40. [3] M.C.Jensen,W.H.Meckling.Theory of the Firm:Managerial Behavior,Agency Costs and Ownership Structure[J].Journal of Financial Economics,1976,(3):305-360.