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外部产品质量事件影响乳制品企业资本市场表现的实证研究

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摘要 根据产品质量事件的发生主体是否是企业自身,将其分为内部产品质量事件和外部产品质量事件。二者相互关联、相互转化。以乳制品行业为例,运用因子分析和线性回归分析方法,对产品质量事件发生后的累积异常收益率的影响因素进行识别和机理分析。结果表明:主营与否、企业规模等对累积异常收益率有显著的负效应,而上市年龄、资产负债率则有显著的正效应。
作者 李婷婷
出处 《陕西农业科学》 2014年第5期79-82,共4页 Shaanxi Journal of Agricultural Sciences
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