融资租赁对应收账款的影响:来自中国装备制造业的证据

2019 International Conference on Economic Management and Model Engineering (ICEMME) Pub Date : 2019-12-01 DOI:10.1109/ICEMME49371.2019.00015

Chengke Zhu, Yuzan Dai, Yingning Wu

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引用次数: 0

摘要

本文采用面板数据模型探讨了应收账款的影响因素，并重点分析了中国装备制造业融资租赁与应收账款之间的影响。我们发现融资租赁对应收账款有显著的正向影响。此外，结果还表明，越是具体的企业，其应收账款越多。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of Financial Leasing on Accounts Receivable: Evidence from China's Equipment Manufacturing Industry

In this paper, we employ panel data model to discuss the determinants of accounts receivable, and mainly analyze the impact between financial leasing and accounts receivable in China's equipment manufacturing industry. We find that financial leasing has a positive significant impact on accounts receivable. Furthermore, the result also shows that the more specific the firm, the more accounts receivable it has.

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2019 International Conference on Economic Management and Model Engineering (ICEMME)

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