摘要
基于2010-2012年A、B股样本上市公司的14个财务数据指标,采用多指标面板数据下因子分析的方法,对A、B股上市公司的绩效进行对比,发现A股上市公司在盈利能力、偿债能力和成长能力方面都优于B股上市公司。通过对A、B股上市公司的绩效差异的比较,可提出改变现存状态、缩小两类上市公司之间绩效差异的政策建议。
Based on 14 financial data index from 2010 to 2012 of A-share and B-share listed companies samples, this paper adopts factor analysis under the multi-index panel data to compare the performance of two types of listed companies. It＇s found that in terms of profitability, solvency and growth capacity the Ashare listed companies are superior to B-share listed companies. Through the research on the performance difference of A-share and B-share listed companies, this paper puts forward the policy suggestion to change the current condition, narrowing the performance difference between two types of listed companies.
出处
《首都经济贸易大学学报》
北大核心
2014年第6期71-78,共8页
Journal of Capital University of Economics and Business
基金
国家社会科学基金重大项目"深入推进国有经济战略性调整研究"(12&ZD085)
关键词
上市公司
公司绩效
面板数据
因子分析
listed company
company performance
panel data
factor analysis
