摘要
运用多元回归分析法研究了辽宁43家上市公司资本结构的特点和影响因素。根据实证分析的结果,发现盈利能力和股权结构与资本结构存在显著的负相关关系,企业规模与资本结构存在显著的正相关关系,企业的收益波动性和资产抵押价值与资本结构具有较弱的正相关关系。根据分析结果针对辽宁上市公司具体情况及资本市场发展现状提出了优化资本结构的一些建议。
Using multiple regression analysis was studied in Liaoning 43 listed company＇s capital structure and the characteristics of influencing factors. According to empirical analysis of the results and found profitability and ownership structure and capital structure had a significant negative correlation, firm size and capital structure had a significant positive correlation, corporate earnings volatility and the value of collateral assets and the capital structure is weak positive correlation.
出处
《技术经济与管理研究》
2008年第4期21-23,共3页
Journal of Technical Economics & Management
关键词
资本结构
影响因素
上市公司
回归分析
Capital Structure
Factors Affecting
Listed Companies
Regression Analysis
