But total asset turnover total return on assets and company of the influence of the scale capital costs by contraries including total asset turnover and total asset yield no through significant tests and scale but passed significant test .

但是总资产周转率、 总资产收益率以及公司规模对 资本成本的影响与预期相反，其中总资产 周转 率和总资产收益率没有通过显著性检验，而规模却通过了显著性检验。