The theory put stress on the creditor of the balance sheet. It was composed of Commercial Loan Theory, Shiftability Theory, Anticipated Income Theory and Asset structure Theory, etc.
英
美
- 該理論又包括商業(yè)貸款理論(Commercial Loan Theory)、可轉換理論(The Shiftability Theory)、預期收入理論(The Anticipated Income Theory)、資產(chǎn)結構理論(The asset Structure Theory)等。
