旅游上市公司多元化经营与绩效关系实证研究——基于内部财务和外部市场价值视角

发布时间：2018-07-12 18:17

  本文选题：旅游上市公司 + 多元化经营　； 参考：《财会通讯》2014年21期

【摘要】：本文根据2007年至2012年旅游上市公司数据,对其多元化经营和绩效的关系进行了分析。结果表明:从公司内部财务看,景区类和综合类旅游上市公司多元化经营与绩效呈负相关,而酒店类与绩效不存在显著相关关系;从外部市场价值看,景区类旅游上市公司与绩效呈正相关,综合类与经营绩效呈负相关,酒店类则与绩效不呈显著相关性。
[Abstract]:Based on the data of tourism listed companies from 2007 to 2012, this paper analyzes the relationship between diversification and performance. The results show that the diversification of scenic and comprehensive tourism listed companies has a negative correlation with performance, while hotel type has no significant correlation with performance, and from the value of external market, the diversification of tourism listed companies is negatively related to performance, from the perspective of external market value, there is no significant correlation between hotel and performance. There is a positive correlation between tourism listed companies in scenic spots and performance, a negative correlation between comprehensive categories and operating performance, and no significant correlation between hotel types and performance.
【作者单位】： 信阳师范学院工商管理学院;
【基金】：河南省社科规划项目“河南省旅游产业竞争力与旅游发展研究”(项目编号:2013BJJ066)阶段性成果
【分类号】：F272.3;F590.66;F592.6
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本文编号：2118064