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| 资本结构与财务质量相关性研究 | |
| 引用本文： | 赵翠杰,李军训. 资本结构与财务质量相关性研究[J]. 山东纺织经济, 2011, 0(6): 19-22. DOI: 10.3969/j.issn.1673-0968.2011.06.006 |
| 作者姓名： | 赵翠杰 李军训 |
| 作者单位： | 西安工程大学管理学院,陕西西安,710048 |
| 摘 要： | 本文以沪深交易所的纺织行业上市公司为对象,采用截面数据研究资本结构与财务质量之间的关系。研究结果表明:纺织行业上市公司资本结构与财务质量相关性显著,资本结构中的短期偿债能力与财务质量呈正相关,长期偿债能力与财务质量呈负相关,同时提出针对纺织行业上市公司优化资本结构以提高财务质量的合理建议。 |
| 关 键 词： | 纺织行业 资本结构 财务质量 |
The Correlation between Capital Structure and Financial Quality |
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| Zhao Cuijie,Li Junxun. The Correlation between Capital Structure and Financial Quality[J]. Economy of Shangdong Textile, 2011, 0(6): 19-22. DOI: 10.3969/j.issn.1673-0968.2011.06.006 | |
| Authors: | Zhao Cuijie Li Junxun |
| Affiliation: | (The School of Management Xi’an Polytechnic University, Xi’an 710048, China) |
| Abstract: | The thesis study the relationship between the capital structure and financial quality with the textile industry in Shanghai and Shenzhen Stock Exchange listed company by adopting section data. The results show that： the capital structure and the quality of financial of listed companies in the textile industry is a significant correlated, short-term solvency and financial quality is a significant positive correlated, long-term solvency and financial quality is a significant negative correlated. Finally, the thesis puts forward some relevant recommendations. |
| Keywords: | textile industry capital structure financial quality |
| 本文献已被 维普 万方数据 等数据库收录！ | |