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| 企业资产证券化与财务特征的关系研究 |
| Research on the relationship of enterprise asset securitization and Its finacial features |
| 投稿时间：2015-12-15 修订日期：2015-12-29 |
| DOI： |
| 中文关键词: 企业资产证券化 微观面板数据 Probit |
| English Keywords:enterprise asset securitization micro panel data probit |
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| 中文摘要: |
| 企业资产证券化是当今重要的融资工具。那么,究竟什么特征的企业更倾向于进行资产证券化呢？本文选取了沪市和深市A股的11家进行过资产证券化的企业,为了做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,对这个微观面板数据采用Probit回归的方法来进行实证分析得出规模越小、流动负债越多的企业更加倾向于进行资产证券化。这为进一步推动我国企业资产证券化发展提供更多的建议。 |
| English Summary: |
| Enterprise asset securitization is an important financing tool. But what kind of enterprise tends to pursue asset securitization? This article selects the Shanghai and Shenzhen A shares of the 11 for enterprise asset securitization and 22 companies of the same size which have not made asset securitization business in order to make a comparison. By using Probit Regression approach to make empirical analysis on 2007-2014 financial data of 33 enterprises, it is concluded that the smaller an enterprise is and the more current liabilities an enterprises has, the more it tends to seek asset securitization. That provides more advice on the further development of our country enterprise asset securitization. |
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