摘要
以沪深两地上市的84家商业贸易类公司为样本,对资本结构的影响因素进行实证研究,发现公司资本结构具有强烈的行业特征,商业类上市公司的负债比率与盈利能力具有呈强负相关关系、与固定资产呈正相关关系,而其他因素对公司资本结构的影响不是很明显。
Usint 84 commercial trading corporations listed in Shen Zhen or Shang Hal as samples, the empirical study in capital structure influence factors discovers that these corporations' capital structure contains strong industrial characteristic, the asset to liability ratio of the commercial listed corporation has a reverse relationship with profit making capability, and has a direct relationship with fixed asset. The rest of the factors don^t have a obvious influence on corporate capital structure.
出处
《广东金融学院学报》
2005年第6期61-66,共6页
Journal of Guangdong University of Finance
关键词
资本结构
负债比率
盈利能力
Capital Structure
Asset to Liability Ratio
Profit Making Capability