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财务弹性对企业价值的影响分析 被引量:1

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摘要 财务弹性是企业为了抵御不确定性风险以及抓住未来投资机会而储蓄现金,进行的"未雨绸缪"行为,对企业价值的提升有很大影响。本文首先介绍财务弹性的基本理论,之后理论分析财务弹性对企业价值的影响,再采用实证方式验证二者之间的关系,最后对提升企业财务弹性提出建议和对策。
作者 普秀玲
出处 《纳税》 2019年第32期115-116,共2页 Tax Paying
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