| 肖东生,陈姣.企业资产证券化与财务特征的关系研究[J].,2016,17(2):58-62 |
| 企业资产证券化与财务特征的关系研究 |
| Research on the Relation of Enterprise Asset Securitization and Financial Features |
| 投稿时间：2015-12-09 |
| DOI： |
| 中文关键词: 企业资产证券化 微观面板数据 财务特征 Probit |
| English Keywords:enterprise asset securitization micro panel data financial features probit |
| Fund Project: |
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| 中文摘要: |
| 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。 |
| English Summary: |
| 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. |
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