The research indicates that the explanation power of MTR to capital structure is 0.9% and the explanation power of all the available variables to capital structure is 21.3%.

• 固定资产、存货和无形资产占总资产的比率与资产负债率正相关。 研究显示，边际税率对资本结构的解释能力为0.；9%25，所有目前可获得的变量对资本结构的解释能力为21