物流上市企业会计稳健性与债务成本敏感性测试模型探讨

摘要

In this paper, on the basis of an evaluation of relevant domestic and foreign studies and in view of the characteristics of the listed logistics enterprises in China, we designed a regression model to test the relationship between the accounting robustness and liability of the enterprises to explore the level of sensitivity of the financial cost of these enterprises under different levels of robustness.%在评价国内外各类相关模型构成要素的基础上，针对我国物流上市企业的特点，设计出测试其会计稳健性与债务成本关系的回归模型，以探索债务融资成本对不同稳健性的敏感程度，期望为我国物流上市企业的债务融资治理提供相应的实证依据。