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财务保守行为是指在较长时间内持续地采用低财务杠杆政策的行为。低财务杠杆也就是在企业的资金总额中债务资金所占比重较低。因此,采用财务保守行为意味着企业在建立资本结构时较
Financial conservative behavior refers to the continuous use of low financial leverage policy for a long time. Low financial leverage is the proportion of debt funds in the total amount of funds in the enterprise is low. Therefore, the adoption of financial conservative behavior means that enterprises in the establishment of capital structure more