| 乳业上市公司资本结构影响因素的实证研究 |
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| 引用本文： | 王新利,王晔.乳业上市公司资本结构影响因素的实证研究[J].黑龙江八一农垦大学学报,2010,22(6):86-90,112. |
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| 作者姓名： | 王新利 王晔 |
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| 作者单位： | 黑龙江八一农垦大学经济管理学院,大庆163319 |
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| 摘 要： | 根据资本结构影响因素理论,选取我国8家乳业上市公司2004-2008年5年间的年报数据为研究样本,研究乳业上市公司资本结构的影响因素。结果表明,影响乳业上市公司资本结构的显著因素依次是企业盈利能力、非债务税盾、资产担保价值和企业成长性。并根据实证研究结论,提出优化乳业上市公司的对策。
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| 关 键 词： | 乳业上市公司 资本结构 面板数据 |
Empirical Research on Determinants of Capital Structure of Dairy Listed Companies |
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| Wang Xinli,Wang Ye.Empirical Research on Determinants of Capital Structure of Dairy Listed Companies[J].Journal of Heilongjiang August First Land Reclamation University,2010,22(6):86-90,112. |
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| Authors: | Wang Xinli Wang Ye |
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| Institution: | (College of Economics and Management,Heilongjiang Bayi Agricultural University,Daqing 163319) |
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| Abstract: | According to Capital Structure Theory,the annual reported data of 8 dairy listed companies from 2004-2008 is selected as the study samples to study the influence factors of the characteristics of capital structure of dairy listed companies.The study found that the significant factor of the capital structure of dairy listed companies are followed by the profitability of enterprise,collateral value of assets and company growth.According to empirical results,the countermeasures of dairy listed companiesis proposed. |
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| Keywords: | dairy listed companies capital structure panel data |
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