期刊文献+

企业是否利用商业信用来提升公司业绩的研究

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摘要 尽管很多有关理论认为应付账款或者应收账款与公司的业绩增长相关,但是并没有直接进行相关的论证。在本文中,我们提出应收账款或者应付账款或者相关的商业信用并不是单独起作用,而是综合起作用的观点。我们用1993~2009年欧元地区的600000所公司的数据进行实证分析后得出结论,这些公司确实运用商业信用进行融资并提升了公司业绩。而且,越是易受到市场融资约束的企业,就会运用更多的商业信用来进行融资。总而言之,市场约束条件对商业信用的重要性影响较大。
作者 祁琳
出处 《中国商贸》 2012年第12X期37-39,共3页 China Business & Trade
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参考文献7

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