摘要
本文采用多元线性回归分析方法,对影响福建省电子类上市公司资本结构的因素进行了回归分析。分析结果表明:企业规模、资产管理能力与上市公司的资本结构呈正相关关系;公司盈利能力、短期偿债能力与资本结构呈负相关关系;成长性、实际税负与资本结构的相关性较小。
This paper uses the multiple linear regression analysis method to analyze the factors influencing capital structure of electronic listed companies in Fujian. The results show that：enterprlse scale and asset management capability have positive correlations with capital structure; corporate profitability and short-term solvency have negative correlations with it;the growth,actual tax is less relevant with it.
出处
《技术经济》
2009年第11期81-84,共4页
Journal of Technology Economics
关键词
资本结构
电子类上市公司
回归分析
福建省
capital structure
electronic listed company
regression analysis
Fujian
