1.总结早期资本结构理论的研究成果，开创资本结构理论研究
David Durand, “Cost of Debt and Equity Fund for Business: Trends and Problems of Measurement”
2.对财务研究领域影响最大、最深、最久的M&M理论:
Franco Modigliani and Merton Miller, “The cost of capital, corporation finance, and the theory of investment”
Franco Modigliani and Merton Miller,“Corporate income taxes and the cost of capital: a correction”
3.最早将“代理问题”、“控股权问题”引入资本结构理论
Michael Jensen and William Meckling, “Theory of the firm: managerial behavior, agency cost and ownership structure”
4.税差学派的奠基和代表作品
Merton Miller, “Debt and taxes”
5.将信息不对称理论引入资本结构问题的研究
Hayne Leland and David Pyle, “Information asymmetries, financial structure, and financial intermediation”
Stephen Ross, “The determination of financial structure: the incentive-signaling approach”
Stewart Myers and Nicholas Majluf, “Corporate financing and investment decisions when firms have information that investors do not have”