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陕西上市公司资本结构影响因素实证分析 被引量:3

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摘要 资本结构决策是公司融资决策的核心问题,它直接决定企业融资方式的选择及各种融资方式所占的比重。文章以陕西在上海证券交易所和深圳证券交易所上市的21家上市公司2006年年报数据作为样本,选取可能影响企业资本结构的多个指标构建指标体系,通过皮尔逊相关分析和逐步回归法,对影响上市公司资本结构的主要因素进行实证分析,试图为陕西上市公司资本结构决定因素提供新的实证研究证据。
出处 《会计之友》 北大核心 2010年第9期80-83,共4页 Friends of Accounting
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