摘要
文章以房地产上市公司为研究对象,以SPSS 10.0为分析工具,运用主成分分析法,对我国民营房地产上市公司的资本结构影响因素进行实证分析,结果表明:盈利能力、偿债能力、公司规模与资产负债率正相关;经营能力与资产负债率负相关;非负债税盾与资产负债率关系不显著。
The paper adopts real estate listed company as the research object and uses SPSS 10.0 as analysis tool,applies principal component analysis to do empirical analysis on the effecting factors of capital structure of real estate listed company. The result shows that profitability,debt paying ability,the scale of the company and asset-liability ratio have positive correlations, while operating capacity and asset-liability ratio have negative correlations.In addition,non-debt tax shield and asset -liability ratio have weak correlations.
出处
《企业科技与发展》
2011年第6期74-77,共4页
Sci-Tech & Development of Enterprise
关键词
房地产
上市公司
资本结构
real estate
listed company
capital structure
