中国上市公司资本结构、企业特征与绩效

被引:63
作者
陈超
饶育蕾
机构
[1] 加州州立大学北岭分校中国财务金融与企业研究中心
[2] 中南大学工商管理学院 湖南长沙
关键词
资本结构; 税蔽; 财务杠杆; 赢利性; 道德风阶;
D O I
10.13587/j.cnki.jieem.2003.01.017
中图分类号
F830.91 [证券市场];
学科分类号
1201 ; 020204 ;
摘要
本文用总负债率、长期帐面负债率和短期负债率三个指标作为财务杠杆的代表变量 ,研究中国上市公司资本结构、公司特征与绩效的关系。通过实证研究探讨了中国上市公司财务杠杆与盈利性、成长性、非债务税避、公司规模、税率、道德风险等变量之间的相关性 ,并作出了解释。
引用
收藏
页码:70 / 74
页数:5
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