摘要
以煤炭上市公司2008—2012年相关数据为样本,通过因子分析建立了分析企业价值的综合评价模型,在此基础上,运用回归分析法,验证了资产负债率和公司价值之间呈倒U型关系的假设,并估算出最优资本结构。最终,提出动态调整煤炭上市公司资本结构的结论建议。
Based on the relevance data of the coal listing companies from 2008 to 2012 as a sample, with a factor analysis, a comprehensive evaluation model to analyze the value of the enterprise was established. Based on the circumstances, a regres- sion analysis was applied to verify a hypothesis of a reversed U type relationship between the asset-liability ratio and the com- pany value and the optimal capital structure was estimated. Therefore the paper provided the conclusion and proposals to dy- namically adjust the capital structure of the coal listing companies.
出处
《煤炭经济研究》
2013年第7期48-52,共5页
Coal Economic Research
关键词
煤炭上市公司
企业价值
最优资本结构
因子分析
回归分析
coal listing company
value of enterprise
optimal capital structure
factor analysis, regression analysis
