| 中国纺织业上市公司资本结构影响因素分析 |
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| 引用本文： | 岳琴,李倩倩.中国纺织业上市公司资本结构影响因素分析[J].辽宁工程技术大学学报(自然科学版),2010,29(4). |
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| 作者姓名： | 岳琴 李倩倩 |
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| 作者单位： | 大连工业大学管理学院;大连工业大学研究生学院; |
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| 基金项目： | 辽宁省教育厅人文社会科学研究基金资助项目 |
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| 摘 要： | 为了研究中国上市公司资本结构的影响因素,采用多元线性回归分析法,以中国沪深两市51家纺织业上市公司2008年的数据为研究样本,进行实证分析。结果表明:成长性、资产担保价值、总资产收益率、非债务税盾及资产流动性都和资产负债率显著相关,其中成长性、资产担保价值与资产负债率呈显著正相关,总资产报酬率、非债务税盾和资产流动性与资产负债率呈显著负相关。研究得出反映中国纺织业上市资本结构特点的回归模型,为优化其资本结构提供政策依据。
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| 关 键 词： | 资本结构 影响因素 实证分析 纺织业上市公司 |
Empirical analysis on influencing factors of capital structure of listed textile companies in China |
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| YUE Qin,LI Qianqian.Empirical analysis on influencing factors of capital structure of listed textile companies in China[J].Journal of Liaoning Technical University (Natural Science Edition),2010,29(4). |
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| Authors: | YUE Qin LI Qianqian |
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| Institution: | YUE Qin~1,LI Qianqian~2 (1.Management School,Dalian Polytechnic University,Dalian 116034,China,2.Graduate School,China) |
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| Abstract: | In order to investigate the influencing factors of capital structure,this paper conducted an empirical analysis based on the samples from 51 listed companies in textile industry in 2008 in China.It shows that some factors are significantly correlated with asset-liability ratio,such as growth,asset collateral value,returns on total assets,non-debt tax shield and asset liquidity.Growth and asset collateral value are highly positive correlated with asset-liability ratio.Return on total assets,non-debt tax shie... |
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| Keywords: | capital structure influencing factor empirical analysis listed textile company |
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