Theory on capital structure is the theory on how to define ratios of debt capital and equity capital of enterprise capital structure under the target of realizing maximization of enterprise value.

The highly liquid Treasurys were one of the few assets to hold their value over the period and also enabled the university to meet capital calls from private-equity firms.

Since the conventional outstanding achievement measuring indices have not deducted the cost of equity capital, so unable to estimate exact amount of value, which the company created for Stockholders.