以深沪两市物流行业2007-2011年上市公司的数据样本为研究对象,分析物流行业上市公司的固流比率与其获利能力的关系,从而探讨企业的固流比率对其获利能力的影响,进而提出相应的资源配置建议.%In this paper,with the corporate data of logistics companies listed in Shenzhen and Shanghai Exchanges for the years from 2007 to 2011,we analyzed the relationship between the fixed-to-liquid ratio of the enterprises and the influence of the former on the latter and then proposed the corresponding suggestions for their resource allocation.
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机译:公司治理结构对盈余管理的影响研究—基于民营类上市公司的实证分析 =The Influence of Corporate Governance Structure on Earnings Management at the Listed Non-State-Controlled Firms in China