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基于煤炭企业债务期限结构的回归对比分析 被引量:3

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摘要 负债经营是煤炭企业的常态,债务偿还风险是债务融资的必然产物。对长期债务风险进行研究发现,最佳债务期限结构模型的建立能充分预测债务总额中的长期负债比率,产生最大化收益,很好地解决长期债务融资风险问题。文章利用中国煤炭上市公司财务数据,采用三种不同的多元统计回归模型进行分析,得出影响中国煤炭上市公司最佳期限结构的影响因素,以构建最佳债务期限结构模型。
作者 许蔚蔚
出处 《会计之友》 北大核心 2011年第31期116-118,共3页 Friends of Accounting
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二级参考文献96

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共引文献122

同被引文献15

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