CORE
🇺🇦
make metadata, not war
Services
Services overview
Explore all CORE services
Access to raw data
API
Dataset
FastSync
Content discovery
Recommender
Discovery
OAI identifiers
OAI Resolver
Managing content
Dashboard
Bespoke contracts
Consultancy services
Support us
Support us
Membership
Sponsorship
Community governance
Advisory Board
Board of supporters
Research network
About
About us
Our mission
Team
Blog
FAQs
Contact us
货币紧缩、现金锁定与现金持有价值
Authors
刘媛媛
钟覃琳
Publication date
15 February 2018
Publisher
Abstract
本文以资产负债表的\"货币资金\"项目和现金流量表补充资料的\"现金\"项目之差为切入点,从货币政策变化和企业产权性质视角研究了企业被锁定的限制性现金的宏观政策动因和微观经济后果。研究发现:货币政策紧缩引起了企业被锁定的限制性现金增加,这一现象在非国有企业表现得更为明显;同时,与不存在现金锁定的上市公司相比,现金锁定的上市公司其现金持有价值显著更低。本文的研究发现还直接地证实了限制性现金与企业的银行信用和商业信用有关,同时也间接地说明了现金持有的交易性和预防性动机,它有助于进一步理解银行和企业之间在风险转移和利益分享上的银企关系
Similar works
Full text
Open in the Core reader
Download PDF
Available Versions
Xiamen University Institutional Repository
See this paper in CORE
Go to the repository landing page
Download from data provider
oai:dspace.xmu.edu.cn:2288/171...
Last time updated on 10/06/2020