摘要
在计算我国上市公司的财务风险之后,通过建立多元回归模型,对Gibrat's law进行了检验,发现2001年—2007年我国的上市公司并不服从Gibrat's law,因为企业的增长率与企业规模有显著的相关关系,不满足两者相互独立的基本假定。另外,企业增长率与财务风险之间也存在相关关系。值得注意的是,无论是企业规模还是财务风险,与企业增长率之间的相关关系都是比较复杂的,并且每年所表现的形式也不尽相同。
After calculating the financial risks of listed companies in China,we establish a multiple regression model and test Gibrat＇s law in the paper.It shows that Chinese listed companies are not subject to Gibrat＇s law in 2001-2007,because the company＇s growth and the scale correlated significantly,and they do not satisfy the basic assumptions of the two independent factors of each other.In addition,the corporate growth and the financial risks are closely related too.It is worth noting,however,the corporate size and financial risks,the relationship of the corporate growth and they are more complicated and there are various forms each year.
出处
《审计与经济研究》
CSSCI
北大核心
2010年第6期62-67,共6页
Journal of Audit & Economics
基金
江苏省教育厅2010年度高校哲学社会科学研究基金资助项目(2010SJB630043)
南京审计学院校级课题一般项目(NSK2009/B17)
