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西安工业大学北方信息工程学院 毕业设计(论文)外文翻译资料 系 管理信息系 专 业 班 级 姓 名 学 号 导 师 Optimal Capital Structure: Reflections on economic and other values By Marc Schauten Jaap Spronk1 1. Introduction Despite a vast literature on the capital structure of the firm (see Harris and Raviv, 1991, Graham and Harvey, 2001, Brav et al., 2005, for overviews) there still is a big gap between theory and practice (see e.g. Cools, 1993, Tempelaar, 1991, Boot Cools, 1997). Starting with the seminal