摘要
在评价国内外各类相关模型构成要素的基础上,针对我国物流上市企业的特点,设计出测试其会计稳健性与债务成本关系的回归模型,以探索债务融资成本对不同稳健性的敏感程度,期望为我国物流上市企业的债务融资治理提供相应的实证依据。
In this paper, on the basis of an evaluation of relevant domestic and foreign studies and in view of the characteristics of the listed logistics enterprises in China, we designed a regression model to test the relationship between the accounting robustness and liability of the enterprises to explore the level of sensitivity of the financial cost of these enterprises under different levels of robustness.
出处
《物流技术》
北大核心
2014年第5期173-175,217,共4页
Logistics Technology
基金
教育部人文社会科学研究项目(12YJAZH055)
江苏省教育厅高校哲学社会科学研究项目(2012SJD63007)
关键词
物流上市企业
条件稳健性
非条件稳健性
债务成本
listed logistics enterprise
conditional robustness
non-conditional robustness
liability cost
