限购对建筑业上市公司杠杆效应的影响研究  

The Influence of Restriction on Leverage Effect of Listed Companies in Construction Industry

作　　者：李红 刘英[1] LI Hong;LIU Ying(Postgraduat;School of Management,WUT,Wuhan 430070,China)

机构地区：[1]武汉理工大学管理学院,湖北武汉430070

出　　处：《武汉理工大学学报（信息与管理工程版）》2018年第3期325-329,共5页Journal of Wuhan University of Technology：Information & Management Engineering

基　　金：湖北省技术创新专项软科学重点基金项目(2017ADC024)

摘　　要：为研究限购令对建筑行业财务杠杆效应的影响,选取建筑行业上市公司限购期和非限购期的数据为样本,以权益净利率为出发点,运用多元线性回归分析的方法,研究权益净利率与产权比率、息税前利润率、债务利息率的相关性和显著性,从而为建筑行业上市公司财务杠杆效应的有效利用提供理论性的指导。To research the effect of financial leverage on the construction industry,this paper selects the construction industry listed companies purchase period and non restriction period as the sample data. Taking the net rate of interest as the starting point,using multiple linear regression analysis method,it studies the correlation and significance between the rate of return on equity and equity ratio,EBIT ratio and debt interest rate. This will provide theoretical guidance for the construction industry and the effective use of the listed company＇s financial leverage effect.

关 键 词：限购 财务杠杆效应 多元回归 权益净利率 

分 类 号：F275[经济管理—企业管理]