物流上市企业会计稳健性与债务成本敏感性测试模型探讨  

Discussion of Accounting Robustness and Liability Sensitivity Testing Model of Listed Logistics Enterprises

作　　者：张华[1] 纵笑 

机构地区：[1]江苏大学财经学院,江苏镇江212013

出　　处：《物流技术》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)

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.

关 键 词：物流上市企业 条件稳健性 非条件稳健性 债务成本 

分 类 号：F275.1[经济管理—企业管理]