各项冗余资源的计算:
1) recoverable slack, measured by the ratio ofselling, general and administrative expenses to sales; 2) available slack,measured by the ratio of current assets to current liabilities;
3)potential slack, measured by the ratio of total equity to total debt.
综合指标的计算:
I standardized these three proxies and summed them up to obtain a general slack index following Chen, 2008.