摘要
本文结合过去相关学者的研究,选取了宏观、微观两个层次的诸多指标,并引入行业虚拟变量,通过描述性统计分析、相关性分析和多元线性回归分析,证明了各层次因素对资本结构影响的显著性情况,为资本结构的优化提供更有力依据。
Based on the related research over the past,the paper analyzed the capital structure of Chinese listed companies from micro,medium and macroscopic three aspects by descriptive statistics analysis,correlation analysis and multiple linear regression analysis.The results of the empirical researches showed that the indexes of influencing factors on these three levels are significantly associated with capital structure,and they provided more effective basis on optimizing the capital structure.
出处
《价值工程》
2010年第17期34-35,共2页
Value Engineering
关键词
上市公司
资本结构
影响因素
盈利能力
listed company
capital structure
influencing factors
profitability
