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| 企业文化对公司资本结构影响的实证研究——来自中国上市公司的分析 | |
| 引用本文： | 刘志雄,何忠伟,匡远配.企业文化对公司资本结构影响的实证研究——来自中国上市公司的分析[J].重庆大学学报(社会科学版),2009,15(2):40-44. |
| 作者姓名： | 刘志雄 何忠伟 匡远配 |
| 作者单位： | 1. 中国政法大学,商学院,北京,102249;中国社会科学院工业经济研究所,北京,100836 2. 北京农学院,经济管理系,北京,102206 3. 湖南农业大学,经济学院,湖南,长沙,410128 |
| 基金项目： | 国家社会科学基金，中国博士后科学基金，北京市属市管高校人才强教计划 |
| 摘 要： | 公司文化的重要性正日益得到人们的重视.与流行的利用企业问卷调查度量企业文化方法不同,文章尝试利用公开资料来刻画企业文化强度.利用上海和深圳证券交易所上市公司的数据,分析了企业文化对公司资本结构的影响.研究表明,企业文化强势的企业往往具有较低的资本杠杆比率.认识企业文化的存在性对于理解企业政策非常重要. |
| 关 键 词： | 企业文化 资本结构 上市公司 |
Empirical Research on the Effect of Corporate Culture to Capital Structure of Listed Companies |
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| LIU Zhi-xiong,HE Zhong-wei,Kuang Yuan-pei.Empirical Research on the Effect of Corporate Culture to Capital Structure of Listed Companies[J].Journal of Chongqing University(Social Sciences Edition),2009,15(2):40-44. | |
| Authors: | LIU Zhi-xiong HE Zhong-wei Kuang Yuan-pei |
| Institution: | 1.School of Business;China University of Political Science and Law;Beijing 102249;China;2.Institute of Industrial Economics of CASS;Beijing 100836;3.Department of Economy and Management;Beijing University Agriculture;Beijing 102206;4.Department of Economy;Hunan University of Agriculture;Changsha 410128;China |
| Abstract: | Corporate culture does matter.Compared to the popular measurement method,this article seeks to measure corporate culture by collecting open materials about corporate.Using firms' data from 2000-2006,we have shown that the strength of corporate culture significantly affects corporate policies such financial structure.If a firm has a strong culture,it will have less debt than weak-culture firms.We suggest that it is important to recognize the existence of the culture for understanding corporate policies. |
| Keywords: | corporate culture capital structure listed companies |
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