| 基于经营业绩观研究我国上市公司财务困境成本计量问题——以制造业为例 |
| |
| 引用本文： | 黄丽娜,宗承栋,赵玉荣.基于经营业绩观研究我国上市公司财务困境成本计量问题——以制造业为例[J].科技和产业,2014(2):142-145. |
| |
| 作者姓名： | 黄丽娜 宗承栋 赵玉荣 |
| |
| 作者单位： | 山东农业大学， 山东 泰安 271018;山东农业大学， 山东 泰安 271018;山东农业大学， 山东 泰安 271018 |
| |
| 摘 要： | 选取沪深两市1998-2012年被ST的74家制造业上市公司(A股)样本,以主营业务净利润率为指标结合单样本T检验从经营业绩观视角计量制造业上市公司的财务困境问题,结果表明我国制造业上市公司陷入财务困境后需要承受明显的财务困境成本。
|
| 关 键 词： | 制造业 财务困境成本 经营业绩观 T检验 |
View on the Operating Results of the Measurement of Financial Distress Costs Based on Issue of Listed Companies——Take manufacturing for example |
| |
| HUANG Li-na,ZONG Cheng-dong,ZHAO Yu-rong.View on the Operating Results of the Measurement of Financial Distress Costs Based on Issue of Listed Companies——Take manufacturing for example[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2014(2):142-145. |
| |
| Authors: | HUANG Li-na ZONG Cheng-dong ZHAO Yu-rong |
| |
| Institution: | (Shandong Agriculture University, Taian Shandong 271018 ,China) |
| |
| Abstract: | By selecting a sample of 74 A-shares with ST listed manufacturing companies in Shanghai and Shenzhen Stock Exchanges during the period of 1998 -- 2012 , studying the financial distress cost of manufacturing listed companies viewing on the operating results with Main business net profit margin as an indicator combing with One-Sample T Test. The results show that China＇ s manufacturing industry listed companies need to bear the cost of financial distress after financial trouble. |
| |
| Keywords: | Manufacturing financial distress cost operating results One-Sample T Test |
| 本文献已被 CNKI 维普 等数据库收录！ |
| 点击此处可从《科技和产业》浏览原始摘要信息 |
| 点击此处可从《科技和产业》下载免费的PDF全文 |
