| 上市公司财务特征与关联担保研究 |
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| 引用本文： | 宋力,孙宏鑫. 上市公司财务特征与关联担保研究[J]. 沈阳工业大学学报(社会科学版), 2009, 2(1): 62-65 |
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| 作者姓名： | 宋力 孙宏鑫 |
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| 作者单位： | 沈阳工业大学 管理学院， 沈阳 110178 |
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| 摘 要： | 从公司财务特征的角度分析上市公司向控股股东提供关联担保的问题。以2007年向控股股东提供关联担保的上市公司为样本，分别采用t检验和Logistic回归分析实证方法检验了我国上市公司财务特征与关联担保之间的关系。检验结果表明：每股现金流越大、St状态的上市公司以及流动比率越低，上市公司越可能向控股股东提供关联担保。
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| 关 键 词： | 上市公司 关联担保 财务特征 控股股东 |
On related-party guarantee and financial characteristics of listed companies |
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| SONG Li,SUN Hong-xin. On related-party guarantee and financial characteristics of listed companies[J]. Journal of Shenyang University of Technology(Social Science Edition), 2009, 2(1): 62-65 |
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| Authors: | SONG Li SUN Hong-xin |
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| Affiliation: | School of Management, Shenyang University of Technology, Shenyang 110178, China |
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| Abstract: | This paper studies the issues of listed companies providing related-party guarantee to controlling shareholders from the perspective of financial characteristics.Based on the sample of A-share companies which provides guarantee to its controlling shareholder in China stock markets in 2007,empirical verifications on the relationship between related party guarantee and financial characteristic of firms are carried out by t-test and Logistic regression analysis.The results confirm that the higher the cash flow... |
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| Keywords: | lisited company related-party guarantee financial characteristic controlling shareholder |
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