上市公司发放现金股利与公司业绩关系实证研究

Empirical Research of the Relationship Between Cash Dividend and Company's Achievement in Listed Company

借助EViews统计软件对上市公司发放现金股利与公司业绩进行实证研究,进行了F,T检验及相关性分析,得出现金股利与公司业绩并不是都存在相关性,发放股利水平只能作为投资者的一个参考,因为有的企业发放的股利越多起经营业绩越好,但并不是所有企业都这样。

This article uses the EViews statistics software to provide the relationship between the cash dividend and the company achievement, and has finished the empirical research, This article has also carried on F,T examination and the relevant analysis, The conclusion is that the cash dividend and the company achievement doesn＇t has the relevance, provides the dividend level only to an investor＇s reference factor, because some enterprises who provide more dividend have the better management achievement, but not all enterprises are like this.