| 山西上市公司资本结构影响因素实证研究 |
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| 引用本文： | 董玲,郭凯华,李晓芳. 山西上市公司资本结构影响因素实证研究[J]. 哈尔滨商业大学学报(社会科学版), 2011, 0(6) |
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| 作者姓名： | 董玲 郭凯华 李晓芳 |
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| 作者单位： | 太原理工大学经济管理学院,太原,030024 |
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| 摘 要： | 通过选取山西22家上市公司2008—2010年年报数据作为研究样本,采用多元逐步线性回归法对山西上市公司资本结构的影响因素进行了实证分析。结果表明:盈利能力、非负债税盾与资本结构显著负相关;营运能力、公司规模与资本结构显著正相关,与研究假设一致;成长能力与资本结构弱负相关,偿债能力与资本结构负相关,与研究假设不完全一致;股权集中度未被纳入模型,由此提出发展资本市场、加强内源融资、扩大企业规模等可行性措施。
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| 关 键 词： | 山西上市公司 资本结构 影响因素 |
Empirical Study of Shanxi Listed Companies Capital Structure Affecting Factors |
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| DONG Ling,GUO Kai-hua,LI Xiao-fang. Empirical Study of Shanxi Listed Companies Capital Structure Affecting Factors[J]. Journal of Harbin University of Commerce:Social Science Edition, 2011, 0(6) |
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| Authors: | DONG Ling GUO Kai-hua LI Xiao-fang |
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| Affiliation: | DONG Ling,GUO Kai-hua,LI Xiao-fang(College of Economics & Management,Taiyuan Universi of Technology,Taiyuan 030024,China) |
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| Abstract: | This paper took Shanxi 22 listed companies between 2008 and 2010 financial data as the research object,used stepwise multiple linear regression method to empirical analysis of the Shanxi listed company capital structure influencing factors.The results show that: profitability,non-debt tax shields and capital structure is negatively correlated,operational capacity,company size and capital structure is negatively correlated,and research hypothes is consistent with capital structure;growth ability of debt payi... |
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| Keywords: | Shanxi listed company capital structure Influencing factors |
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