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中国上市公司资本结构调整行为研究:一个财务弹性的视角
引用本文:马春爱.中国上市公司资本结构调整行为研究:一个财务弹性的视角[J].财经论丛,2009(6).
作者姓名:马春爱
作者单位:中国石油大学,北京,工商管理学院,北京,102249
摘    要:本文提出了公司财务弹性的计量方法,考查了中国上市公司的财务弹性情况,进而根据财务弹性的大小对样本公司进行分类,重点研究了不同财务弹性上市公司的资本结构调整行为差异,研究发现:高财务弹性公司的新增融资取向更有利于财务弹性的提高,其资本结构调整方向与目标方向更为一致,低财务弹性公司存在更严重的资本结构调整过度问题.

关 键 词:上市公司  资本结构  财务弹性

Adjustment Behavior of the Chinese Listed Companies' Capital Structure:On Financial Flexibility
MA Chun-ai.Adjustment Behavior of the Chinese Listed Companies'' Capital Structure:On Financial Flexibility[J].Collected Essays On Finance and Economics,2009(6).
Authors:MA Chun-ai
Institution:MA Chun-ai (School of Business Adiministration,China University of Petroleum,Beijing 102249,China)
Abstract:Based on measurement method of financial flexibility,the paper analyses financial flexibility of the Chinese listed companies and classifies them by financial flexibility.Having researched all kinds of listed companies' capital structure adjustment behavior,we find that companies with high financial flexibility add funds in favor of improving their financial flexibility and their adjustment directions of capital structure are consistent with target structures,moreover,companies with low financial flexibilit...
Keywords:listed companies  capital structure  financial flexibility  
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