| 物流上市公司系统风险与财务变量关系的实证分析 |
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| 引用本文： | 贾炜莹,陈宝峰.物流上市公司系统风险与财务变量关系的实证分析[J].中国市场,2007(28):44-45. |
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| 作者姓名： | 贾炜莹 陈宝峰 |
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| 作者单位： | 1. 中国农业大学经济管理学院
2. 北京物资学院会计系 |
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| 摘 要： | 本文以33家中国物流上市公司1997年至2005年的年报资料为样本,采用多元回归方法,对中国物流行业系统风险和7个会计变量之间的关系进行了实证分析。研究结果表明:经营效率和盈利水平与系统风险负相关,而流动性、财务杠杆、公司规模和成长性与系统风险没有显著的相关性。
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| 关 键 词： | 物流行业 系统风险 系统风险决定因素 公司特有变量 |
| 文章编号： | 1005-6432(2007)28-0044-02 |
Positive Study of Relationships Between Systematic-risk and Financial Variables in China's Listed Logistics Companies |
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| Jia Weiying,Chen Baofeng.Positive Study of Relationships Between Systematic-risk and Financial Variables in China''''s Listed Logistics Companies[J].China Market,2007(28):44-45. |
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| Authors: | Jia Weiying Chen Baofeng |
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| Abstract: | This paper samples China's 33 listed logisticss companies for the period of 1997-2005 and uses multivariate regression to analyze the relationships between systematic risk and 7 financial variables. It turns out that operating efficiency and profitability are negatively associated with the systematic risk, while liquidity, debt leverage, firm size, and growth are not found significantly related to the systematic risk. |
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| Keywords: | logistics industry systematic risk financial variables |
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