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关于资本结构行业差异的研究存在两种结论:行业之间存在差异和没有差异。本文以北京地区上市公司2001～2006年总资产负债率为研究对象,分别采用Kruskal-Wallis H非参数检验方法和单因素分析方法对北京地区上市公司资本结构的行业差异进行分析。结果表明:北京地区上市资本结构存在着显著的行业间差异,但行业间两两差异并不均匀。最后对北京地区上市公司资本结构的行业特征进行了分析。
There are two conclusions about the industry differences in capital structure: There are differences and no differences between industries. In this paper, the total assets-liability ratio of listed companies in Beijing from 2001 to 2006 was selected as the research object. The Kruskal-Wallis H nonparametric test and single factor analysis were used to analyze the industry differences of capital structure of listed companies in Beijing. The results show that there are significant inter-industry differences in the listed capital structure in Beijing, but the differences between industries are not uniform. Finally, the paper analyzes the industry characteristics of capital structure of listed companies in Beijing.