期刊论文

Research on the Relation of Enterprise Asset Securitization and Financial Features

中文

南华大学学报(社会科学版)

1673-0755

2016

17

2

58-62

10.13967/j.cnki.nhxb.2016.0030

湖南省社会科学基金项目“中小企业融资工具创新”资助（编号:13JD46）；

本校为第一机构

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。

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 ha...