企業(yè)償債能力分析外文文獻-文庫吧資料
2025-07-03 08:01本頁面
【正文】 ecisive influence on longterm assets and liabilities. Industry higher total debt ratio particularly high proportion of shortterm debt is one of the main business risks, thus increasing solvency of listed panies, especially shortterm liquidity (that is, to obtain a stable shortterm cash flow). reduce its asset liability ratio and effective risk management choice ROA of listed panies is much greater influence than ROE of assetliability ratio, and affect the relationship is inconsistent, ROE is higher, the higher the total debt ratio, while the ROA high, the lower the rate of the total assets and liabilities, and shortterm liabilities ROA more obvious, this difference is mainly due to the special structure of listed panies due to the nature of the capital, and therefore need to improve the capital structure of listed panies, namely to reduce the total assets and liabilities rate debt structure and the need to reduce the proportion of shortterm debt in particular, in order to enhance the pany39。s total assets and liabilities higher than the stateowned holding panies. The reason for this phenomenon may be nonstatecontrolled listed panies pay more attention to control benefits, do not want to dilute their control over equity financing, and therefore more inclined to debt financing, which may also explain the nonstatecontrolled listed panies better use of financial leverage enterprises bigger and stronger impulses. In addition, the actual control of listed panies category shortterm impact on assetliability ratio is a times its impact on longterm debt ratio, which shows the nonstatecontrolled listed panies prefer to take advantage of shortterm debt to expand its operations.Current research on factors affecting capital structure point of view there are many factors in various industries concerned is not the same, according to industry characteristics and particularity, we mainly focus on the following aspe
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