| 中国大陆与台湾地区上市公司股权资本成本估算比较 |
| |
| 引用本文： | 任翠玉,袁明睿.中国大陆与台湾地区上市公司股权资本成本估算比较[J].大连海事大学学报(社会科学版),2010,9(4):37-41. |
| |
| 作者姓名： | 任翠玉 袁明睿 |
| |
| 作者单位： | 东北财经大学,会计学院,辽宁大连,116025 |
| |
| 基金项目： | 台湾中华发展基金管理会奖助大陆地区研究生来台研究项目"公司资本成本研究"阶段性成果 |
| |
| 摘 要： | 对2004—2008年中国大陆与台湾地区上市公司各行业的股权资本成本进行估算与比较。结果表明：中国大陆地区的股权资本成本在总体水平上高于台湾地区的股权资本成本,这与大陆地区的经济发展速度、资本市场完善程度以及投资者的投资理性相关。
|
| 关 键 词： | 股权资本成本 资本资产定价模型 上市公司 中国大陆/台湾地区 |
Estimation and comparison of cost of equity capital between Mainland China and Taiwan region listed companies |
| |
| REN Cui-yu,YUAN Ming-rui.Estimation and comparison of cost of equity capital between Mainland China and Taiwan region listed companies[J].Journal of Dalian Maritime University:Social Science Edition,2010,9(4):37-41. |
| |
| Authors: | REN Cui-yu YUAN Ming-rui |
| |
| Institution: | REN Cui-yu,YUAN Ming-rui(College of Accounting,Dongbei Univ.of Finance and Economics,Dalian 116025,China) |
| |
| Abstract: | The paper estimated and compared the cost of equity capital in various trades between Mainland China and Taiwan region listed companies from 2004 to 2008.The research shows that the cost of equity capital of Mainland China is higher than the cost of equity capital in the Taiwan region at the aggregate level,which is related with the rate of economic development,consummation degree of capital market and investors' rationality of listed companies in Mainland China. |
| |
| Keywords: | cost of equity capital capital asset pricing model listed companies Mainland China/Taiwan region |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
