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上市公司投资与现金流敏感性分析——以制造业为例 被引量:1

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摘要 资金是投资的基础,企业内部现金流与企业投资存在着密切关联,本文选择制造业上市公司作为研究对象,以规模作为分类标准,采用实证分析的方法研究企业投资与现金流敏感性的关系,研究发现大规模企业存在着过度投资的现象,而小规模企业存在着投资不足的现象。最后,针对这一结论,提出了一系列政策建议。
作者 车湘辉
出处 《财会通讯(下)》 2014年第8期78-81,85,共5页 Communication of Finance and Accounting
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