| 江苏上市公司资本结构影响因素的实证分析 |
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| 引用本文： | 姚正海.江苏上市公司资本结构影响因素的实证分析[J].北京工商大学学报(社会科学版),2006,21(1):90-95. |
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| 作者姓名： | 姚正海 |
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| 作者单位： | 徐州师范大学,管理学院,江苏,徐州,221009 |
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| 摘 要： | 本文以江苏省2002～2004年期间上市的84家公司为样本数据,对影响上市公司资本结构的主要因素进行实证分析。结果表明：行业因素、公司规模和非负债税盾比例对资本结构的选择有显著的作用,而利息保障倍数和资产担保价值比例对资产负债率没有明显的影响。
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| 关 键 词： | 上市公司 资本结构 实证分析 |
| 文章编号： | 1009-6116（2006）01-90-06 |
| 收稿时间： | 2005-09-23 |
| 修稿时间： | 2005年9月23日 |
An Empirical Analysis on the Factors Influencing Capital Structure of Listed Companies in Jiangsu Province |
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| Yao Zhenghai.An Empirical Analysis on the Factors Influencing Capital Structure of Listed Companies in Jiangsu Province[J].Journal of Beijing Technology and Business University:Social Science,2006,21(1):90-95. |
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| Authors: | Yao Zhenghai |
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| Institution: | College of A drninistration, Xuzhou Normal University, Xuzhou, Jiangsu 221009 |
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| Abstract: | This paper makes an empirical analysis on the main factors influencing the capital structure of listed companies according to the sample data of 84 listed companies during 2002-2004. The results show that the industry factor, the company size and the proportion of non-debt tax shields have a remarkable effect on the choice of capital structure, while the multiple of interest safeguard and the proportion of asset collateral value do not have an obvious effect on the asset-liability ratio. |
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| Keywords: | listed company capital structure empirical analysis |
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