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ID:31993566
大小:1.97 MB
页数:47页
时间:2019-01-30
《企业所得税对资本结构的影响——基于我国房地产上市公司的实证分析》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、相关性分析、多元回归分析、敏感性分析和曲线估计相结合的方法,针对房地产企业所得税对其资本结构的影响进行了实证分析。本文采用资产负债率和长期负债率来诠释资本结构;对于自变量的选取,本文采用了实际税率来诠释;另外还对可能会影响资本结构的其它变量进行了控制。研究发现实际税率对资产负债率会产生负相关的影响,但是实际税率与长期负债比率二者之间的关系并没有能够通过检验;对控制变量,研究显示:公司规模与资本结构正相关:资产担保价值与资本结构正相关,而成长能力、盈利能力与资本结构的关系没有能够通过检验。关键词:资本结构房地产行业企业所得税实际税率资产负债率长期负债率ⅡIMPACToFCORPO
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