Research on Empirical Data Criterion of Asset-Liability Ratio in Real Estate Enterprises

摘要

Asset-liability ratio is a financial indicator to express enterprise’s debt capacity and capital structure, and it plays an important role in enterprise financing, predicting the financial distress and performance evaluation. So calculating the empirical data criterion, which is based on financial estimation and predicting the financial distress, has the important practice significance in real estate enterprises. This paper selects financial data of listed real estate enterprises for empirical analysis. The cross-sectional data are selected to calculate the empirical criterion value of asset-liability ratio in real estate enterprises and compare with all listed companies. The result indicates that the asset-liability ratio between the real estate enterprises and all listed companies is different, and the asset-liability ratio in real estate enterprises is greater. It also reveals the asset-liability ratio for predicting the financial distress and empirical value of well profitability real estate enterprises. Through analyzing the time series data, the paper reflects the tendency of empirical data and explains the reasons.