| 基于结构方程模型的我国上市公司盈利因素研究 |
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| 引用本文： | 张旭,刘超.基于结构方程模型的我国上市公司盈利因素研究[J].淮阴师范学院学报(自然科学版),2012(3):266-271. |
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| 作者姓名： | 张旭 刘超 |
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| 作者单位： | 安徽财经大学金融学院 |
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| 摘 要： | 使用结构方程模型对影响我国上市公司盈利能力的因素进行实证分析.结果表明:上市公司资产负债水平对盈利能力具有负向影响;成长性对盈利能力具有正向影响;营运能力对杠杆率具有正向影响;营运能力对短期偿债能力具有正向影响;营运能力对盈利能力的直接效应并不显著,主要是通过资本结构、短期偿债能力、成长性中间潜变量间接影响盈利能力.
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| 关 键 词： | 结构方程模型 盈利能力 成长性 资本结构 |
Reserch of Profitability for Listed Company in China Based on Structural Equation Model |
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| ZHANG Xu,LIU Chao.Reserch of Profitability for Listed Company in China Based on Structural Equation Model[J].Journal of Huaiyin Teachers College(Natrual Science Edition),2012(3):266-271. |
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| Authors: | ZHANG Xu LIU Chao |
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| Institution: | (School of Finance,Anhui University of Finance and Economics,Bengbu Anhui 233000,China) |
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| Abstract: | Using structural equation model method to empirical analysis of the our county listed company profitability influencing factors.The results show that:the debt ratio and profitability is negatively correlated.The growth of company and profitability is positively correlated.Operational capability is negatively correlated with debt level.Operational capability and short-term debt-paying ability is positively correlated.The direct effect of operational capability on the profitability is not obvious,because it influences profitability mainly through the four latent variables capital structure,short-term debt-paying ability and growth of enterprise. |
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| Keywords: | structural equation model profitability growth capital structure |
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