摘要
现金持有决策是公司面临的重要财务决策。本文以2012年我国A股上市公司作为研究样本,分析了各个行业上市公司现金持有水平的状况。研究表明,我国上市公司现金持有水平的数据分布基本呈现右偏态分布,公司间的现金持有水平有较大的差异,行业特征是影响公司现金持有水平的重要因素。
The policy of cash holding is an important financial decision. This paper chooses the 2012 A-share listed companies of our country as samples, analyzes the situation of cash holdings about different industries listed companies. The study shows that the cash holding data of listed companies in our country is showing the distribution of the right-skewed distribution, there are large differences in the level of cash holdings between companies, industry characteristics are important factors that affect the company's cash holdings.
出处
《价值工程》
2014年第12期152-153,共2页
Value Engineering