有债券的负债 bonded indebtedness
- 对2001—2004年相关上市公司的实证研究结果表明:公司规模、资产负债率、净资产收益率、流通股比重和每股净资产值五个变量,对公司是否选择可转换债券融资有显著性影响,其中净资产收益率和资产负债率的影响是负向的,其他三个变量的影响是正向的,这一结果表明我国上市公司对可转换债券的选择基本上是理性的。
Based on the positive analysis of relative listed companies between 2001 and 2004,this paper finds significant effects on preferring convertible bonds of such 5 variables like the scale of the company(positive effect),assets-liabilities ratio(negative effect),net assets yield(negative effect),proportion of circulating stocks(positive effect),and net assets per stock(positive effect).This result shows that our listed companies' preference of convertible bonds is rational.
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