摘要
以农业上市公司2012-2014年的数据为样本,实证分析了农业上市公司发挥财务杠杆效应的总体水平以及影响财务杠杆效应的因素,并通过回归分析得出了各影响因素的显著水平和相关关系,为优化上市公司资本结构,提出了发挥财务杠杆正效应、调整负债利息等相关建议。
based on the agricultural listed companies＇ datum from 2012 to 2014, the paper empirically analyzed the the overall level of financial leverage effect that agricultural listed companies contributed and factors that influenced the financial leverage effect. The effect factors and correlations are obtained by regression analysis. Suggestions are put forward to optimize the capital structure and give full play to the positive effect of financial leverage of listed companies.
出处
《江西科技师范大学学报》
2017年第1期8-13,共6页
Journal of Jiangxi Science & Technology Normal University
基金
国家自然基金项目<建立健全与形成新型工农城乡关系相适应的农业龙头企业扶持机制与政策路径实证研究--以江西为例>(编号:71363023
主持人:池泽新)的阶段性成果
关键词
资本结构
财务杠杆
财务杠杆效应
净资产收益率
capital structure
financial leverage
financial leverage effect
return on net assets
