科创上市公司资本结构对财务绩效的影响研究
Journal: Economics DOI: 10.12238/ej.v8i5.2549
Abstract
作为落实创新驱动和科技强国战略、推动企业高质量发展的重要摇篮。科创板在这样的市场定位下,成为打好“创新牌”的关键一环。为探究科创板企业资本结构和财务绩效之间存在何种关系,本研究以2019-2024年科创板上市公司的财务数据为研究对象,采用多元线性回归模型,对二者关系进行实证分析。结果发现,在科创板上市公司中,资本结构与财务绩效之间呈现负相关性,而总资产周转率与股权集中度与财务绩效之间呈现正相关性。据此,对科创板企业和政府提出相应建议,以帮助科创板企业进一步提高企业价值。
Keywords
资本结构；财务绩效；科创板
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