The Crosstabs Test for Captial Structure's Industry Characteristics
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摘要: 本文使用列联表法检验我国上市公司资本结构是否具有行业特征。结果发现10个行业大类上市公司的资本结构有显著的行业特征,制造业所属8个行业次类资本结构的行业特征不显著。Abstract: This paper uses crosstabs to test whether the capital structure of the listed companies in our country has industry characteristics. The results show that the capital structure of ten industry categories has a significant industry characteristic, while that of eight other industry categories which include manufacturing hasn’t a significant industry characteristic.
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Key words:
- capital structure /
- industry /
- crosstabs /
- listed company
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