摘要
本文以我国2223家上市公司2015年财务数据为样本,研究不同类型的冗余资源与企业多元化战略之间的关系。结果表明:可利用冗余与企业多元化程度存在显著的倒U型关系;潜在冗余与多元化程度显著负相关,潜在冗余越多,企业越可能采用专业化战略;可恢复冗余对多元化程度不存在显著影响。
An empirical research based on a sample of 2223 listed companies is conducted, and the relationship among different kinds of slack resources and corporate diversification strategy is discussed. The empirical results indicatethe existence of an inverted U-shaped relationship between available slack and diversification. And potential slack is negative related with diversification, when much potential slack exist, the corporate will adopt specialization strategy. There was no significant relationship betweenrecoverable slack and diversification.
出处
《财会通讯（中）》
北大核心
2017年第10期49-52,129,共4页
Communication of Finance and Accounting
基金
电子科技大学中山学院青年基金项目(项目编号:415YJ09)阶段性研究成果
关键词
冗余资源
战略选择
多元化
专业化
Slack resources
Corporate strategic choice
Diversification
Specialization
