| 利益相关者显性财务利益与中小企业转向——基于Logistic回归的实证分析 |
| |
| 引用本文： | 贺雪迎,何红渠.利益相关者显性财务利益与中小企业转向——基于Logistic回归的实证分析[J].中南工业大学学报(社会科学版),2010(2):59-63. |
| |
| 作者姓名： | 贺雪迎 何红渠 |
| |
| 作者单位： | 中南大学粉末治金研究院;中南大学商学院; |
| |
| 摘 要： | 中小企业在国民经济中占据重要地位,但是受资源上的限制容易陷入困境。困境中的中小企业业绩转向成功对于其生存和发展至关重要。根据现代企业理论,企业是所有利益相关者的产权契约联结体,是要素所有者交易产权的场所。中小企业规模小,资源匮乏,其业绩的成功转向,更需要取得利益相关者的支持,然而利益相关者是以自身利益最大化为目标函数。研究以1998～2007年中小上市公司为样本,通过构建主要利益相关显性财务利益指标,利用Logistic回归分析,我们发现主要利益相关者特别是股东、债权人和经理的显性财务利益与中小企业成功转向存在正相关关系。
|
| 关 键 词： | 中小企业 利益相关者 显性财务利益 企业业绩转向 Logistic回归 |
Explicit Financial Benefit of Stakeholders and SMEsTurnaround Based On Logistic Regression |
| |
| HE Xueying,HE Hongqu.Explicit Financial Benefit of Stakeholders and SMEsTurnaround Based On Logistic Regression[J].Social Science Journal For Central South University of Technology,2010(2):59-63. |
| |
| Authors: | HE Xueying HE Hongqu |
| |
| Institution: | HE Xueying,HE Hongqu(Central South University,Changsha 410083,China) |
| |
| Abstract: | SMEs occupy an important position in the national economy,but they are prone to financial distress because of resource constraints.It is very important for SMEs in difficulties to make successful turnaround in the performance for their survival and development.According to the modern theory of the firm,the firm is a contractual nexus the property rights of all stakeholders and the result of element property rights transaction between the stakeholders.The support from stakeholders is essential for successful... |
| |
| Keywords: | SMEs stakeholder explicit financial benefit turnaround of enterprise performance Logistic regression |
| 本文献已被 CNKI 维普 等数据库收录！ |
