摘要
以2018—2022年中国A股非ST非金融类上市公司的面板数据为基础,通过实证研究股权制衡度、盈利能力作用于公司金融化时遵循何种规律。结果表明,股权制衡度与公司金融化负相关,股权制衡度与盈利能力正相关,盈利能力在股权制衡度与公司金融化间存在部分中介效应。
Based on the panel data of China A-share non-ST non-financial listed companies in 2018—2022,the laws were empirically studied of equity balance and profitability followed in the process of corporate financialization.The results show that the degree of equity balance is negatively related to corporate financialization,and the degree of equity balance is positively related to profitability,and profitability has some intermediary effects between equity balance and corporate financialization.
作者
朱怡然
阮书艺
ZHU Yiran;RUAN Shuyi(Xinyang Agriculture and Forestry University,Xinyang 464000,Henan,China)
出处
《科技和产业》
2024年第4期43-47,共5页
Science Technology and Industry
关键词
股权制衡度
盈利能力
公司金融化
equity balance
profitability
corporate financialization
