安徽省上市公司资本结构影响因素的实证研究

Empirical Study of the Capital Structure and Influence Factor in Listed Companies of Anhui Province

选取安徽省55家上市公司2010～2012年的面板数据,对安徽省上市公司资本结构与影响因素之间的关系进行研究。实证结果表明,成长性、盈利能力与资本结构均呈不显著的负相关,而资产担保价值、公司规模、资产流动性与资本结构均呈正相关,但资产担保价值统计上不显著。

It is indicated in the research,in the choice of panel data from 2010 to 2012related to 55 listed companies of Anhui Province,on the relationship between capital structure and influence factor in those companies that the growth potential,profitability and capital structure give out the non obvious negative correlation,and the asset guarantee value,company scale,asset liquidity and capital structure present positive correlation,but statistically the asset guarantee value is not obvious.