| 上市公司实施股权激励机制对资本结构的影响研究 |
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| 引用本文： | 介迎疆,高明明.上市公司实施股权激励机制对资本结构的影响研究[J].价值工程,2012,31(32):154-155. |
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| 作者姓名： | 介迎疆 高明明 |
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| 作者单位： | 西安工业大学经管学院,西安,710032 |
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| 基金项目： | 陕西省教育厅项目，西安工业大学校长基金(XAGDXJJ0925)赞助 |
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| 摘 要： | 本文选取2010年仍在实施股权激励机制的61家上市公司作为研究样本,通过Eviews软件,寻找样本公司的股权激励机制是否对公司资本结构产生影响。实证分析表明,高管持股比例与资产负债率之间存负相关关系,由此可以说明我国股权激励机制对资本结构存在一定程度的影响,上市公司实施股权激励可以在一定程度上降低公司的资产负债率,优化资本结构。
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| 关 键 词： | 上市公司 股权激励 资本结构 实证研究 资产负债率 |
Research on the Influence of Our Listed Companies' Equity Incentive to the Capital Structure |
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| JIE Ying-jiang
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GAO Ming-ming.Research on the Influence of Our Listed Companies' Equity Incentive to the Capital Structure[J].Value Engineering,2012,31(32):154-155. |
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| Authors: | JIE Ying-jiang GAO Ming-ming |
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| Institution: | JIE Ying-jiang;GAO Ming-ming(School of Economics and Management,Xi’an Technological University,Xi’an 710032,China) |
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| Abstract: | This article is designed to find out whether the equity incentive of the listed companies affects their structure capital by 61 samples in 2010 by Eviews.Study shows that there is exist significantly relation between them.Listed companies are trying to take the equity incentive,to some extent,reducing the company's capital liabilities rate,and optimizing the capital structure. |
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| Keywords: | listed companies equity incentive capital structure empirical research capital liabilities rate |
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