论文部分内容阅读
本文采用实证分析的研究方法,深入分析了中国上市银行资本结构及其变化与盈余持续性之间的关系。本文研究结果验证了中国上市银行的资本结构同当期的盈余之间没有明显的关系,这主要是由于其较高的负债比例所致;而其盈余的持续性却受到资本结构的变化影响,这主要是负债比例增高引发风险增加,进而降低了盈余的持续性。
This paper uses the empirical analysis of research methods, in-depth analysis of the capital structure of China’s listed banks and the changes in the relationship between earnings continuity. The result of this study verifies that there is no obvious relationship between the capital structure of China’s listed banks and the current surplus, which is mainly due to its high debt ratio. The persistence of its earnings is affected by the change of capital structure, Mainly because of the increase in the debt ratio, the risk is increased, which in turn reduces the sustainability of the surplus.