...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>European Journal of Business and Management >Are Investments Non Current Assets with Debt Can Improve Performance ?
【24h】

Are Investments Non Current Assets with Debt Can Improve Performance ?

机译：投资有债务的非流动资产可以改善业绩吗？

获取原文
   

获取外文期刊封面封底 >>

       
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

The structure of assets and capital structure is closely related to the company's performance. Good corporate governance can also affect the company's performance. Measurement variable asset structure using the ratio of non-currents assets to total assets (NCATA), capital structure variables measured by the debt ratio (DR), good corporate governance (GCG) is measured by a proxy for the amount of institutional ownership, the number of commissioners, and the amount of the board of directors. The company's performance is measured by the ratio of return on total assets (ROA). The analytical tool used is the analysis of multiple linear regression. The first phase of this article examines the effect of the NCATA and GCG on DR, GCG practices that show no effect, while NCATA positive effect on DR. The second phase of testing GCG and NCATA examine the effect mediated by DR on ROA shows NCATA and DR negative effect, while GCG positive effect on ROA. This article is a limitation on the number of indicators used to measure each of the variables. Keywords: Asset Structure, Capital Structure, Corporate Governance, Corporate Performance
机译：资产结构和资本结构与公司的业绩密切相关。良好的公司治理也可能影响公司的绩效。使用非流动资产与总资产之比（NCATA）的计量变量资产结构，通过债务比率（DR）度量的资本结构变量，良好的公司治理（GCG）通过代理机构的所有权量进行度量，专员人数和董事会人数。公司的业绩通过总资产回报率（ROA）来衡量。使用的分析工具是多元线性回归分析。本文的第一阶段研究了NCATA和GCG对DR的影响，GCG实践未显示效果，而NCATA对DR则具有积极效果。测试GCG和NCATA的第二阶段检查了DR介导的ROA效果，显示了NCATA和DR的负面效果，而GCG对ROA的正面效果。本文对用于测量每个变量的指标数量有所限制。关键字：资产结构，资本结构，公司治理，公司绩效

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号