| 我国创业板上市公司现金股利影响因素分析 |
| Analysis of Listed Companies’ Cash Dividend Factors in China |
| 投稿时间：2011-09-17 |
| 中文关键词:创业板上市公司 现金股利 股利政策 |
| 英文关键词:GEM board listed companies cash dividend dividend policy |
| 基金项目: |
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| 中文摘要: |
| 上市公司股利政策一直是相关利益各方关注的焦点，特别是现金股利政策对公司股东产生直接影响。以2009年创业板上市公司的财务数据为样本，采用多元回归分析方法对其现金股利政策影响因素进行实证分析。研究发现，上市公司发放现金股利与每股收益、每股经营净现金流量成正相关，与公司规模成负相关，与资产负债率、第一大股东与第二大股东持股之比、营业务收入增长率影响不显著。 |
| 英文摘要: |
| The dividend policy of listed companies is the focus of interest. Especially，the cash dividend policy has a direct impact on the Company’s shareholders. This paper，with the 2009 financial data as samples，through regression analysis, makes an analysis of the factors affecting the cash dividend policy in China. It is found that Listed companies issuing cash dividends are positively related to earning per share and net operating cash flow per share, negatively related to corporate size, and practically irrelevant to assets liabilities ratio, large shareholders proportion and main business’s increasing rate of income. |
| 王琳,李素英.我国创业板上市公司现金股利影响因素分析[J].石家庄铁道大学学报:社会科学版,20115(4):28-. |
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