摘要
文章选取了沪市和深市A股的11家进行过资产证券化的企业,做为对比,同时选出与之规模相对应的22家未进行过资产证券化的企业,共33家的2007-2014年的财务数据,再对这个微观面板数据采用Probit回归的方法来进行实证分析。实证表明:规模越小、流动负债越多的企业更加倾向于进行资产证券化。
This article selects 11 enterprises of the Shanghai and Shenzhen A shares with Asset Securitization and 22 companies of the same size which have not made Asset Securitization in order to make a comparison. By analyzing the date of Probit Regression 2007-2014 financial data of 33 enterprises, it concludes that the smaller an enterprise is and the further current liabilities an enterprises has, the more it tends to seek Asset Securitization.
出处
《南华大学学报(社会科学版)》
2016年第2期58-62,共5页
Journal of University of South China(Social Science Edition)
基金
湖南省社会科学基金项目"中小企业融资工具创新"资助(编号:13JD46)