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上市公司现金股利政策影响因素实证分析 被引量:12

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摘要 现金股利政策的影响因素很多,上市公司在制定现金股利政策时,综合考虑影响现金股利政策的因素。本文对上市公司现金股利政策可以量化的影响因素进行了实证分析,发现上市公司每股现金股利与净资产收益率、每股经营现金流量、股利支付率、总股本对数和上年每股现金股利之间呈显著相关。
作者 甘涛
机构地区 周口师范学院
出处 《财会通讯(下)》 2010年第9期88-91,共4页 Communication of Finance and Accounting
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