摘要
通过实证研究,对四川上市公司EVA率及其动因的指标与公司股权结构进行了相关性分析,结果发现,虽然四川上市公司EVA率与公司股权结构相关性未通过显著性检验,但其动因指标总资产周转率和主营业务利润率与第一、二大股东持股比例显著相关。
The correlations among the Sichuan listed companies' EVA rate, their cause indexes and ownership structure are analyzed. The result shows that though there is no significant correlation between the companies' EVA rotes and the ownership structure the cause indexes, total assets turnover and the OPE are significantly related to the scale of the stocks held by the biggest and the second shareholders.
出处
《成都信息工程学院学报》
2006年第3期457-461,共5页
Journal of Chengdu University of Information Technology
关键词
EVA率
动因
股权结构
EVA rate
cause
ownership structure