欢迎您！东篱公司
退出
-
申报数据库
-
立项数据库
-
成果数据库
-
项目获奖数据库
中文摘要：
中国上市公司现金股利分配的特殊性,决定了其不同于一般的企业财务效应：派发现金股利后企业盈利能力和资产管理能力显著增强,偿债能力显著降低,发展能力变化不显著;企业盈利能力增长幅度与现金支付率呈正比关系,但股权集中程度弱化了现金股利对企业盈利能力的影响。
英文摘要：
The particularity of cash dividend distribution of Chinese listed company determines its fi- nancial effects are different from that of others. Enterprises＂ profitability and asset management ability sig- nificantly improve while solvency ability significantly drops, and development ability does not change sig- nificantly after distributing cash dividend. There is a significant positive relationship between enterprises＇ profitability increase magnitude and dividend payment rate. However, the ownership concentrated degree weakens the positive effect of cash dividend distribution on enterprises＇ profitability.
同期刊论文项目
同项目期刊论文
期刊信息
位置：