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人力资本对资本结构的动态影响研究

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摘要 本研究收集深沪两市信息技术与制药行业2001-2010年64家A股上市公司12个变量组成的面板数据,对人力资本对资本结构的动态影响进行了估计,发现人力资本对资本结构有显著负影响且具有滞后性。
机构地区 河南理工大学
出处 《中国乡镇企业会计》 2015年第8期186-187,共2页
基金 河南省教育厅人文社会科学研究项目(2014-gh-104)
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