摘要
影响上市公司股利分配的因素很多,主要是内部影响因素。本文首先对影响上市公司股利分配的内部因素进行简单的理论分析,随即运用Eviews软件对所选取的的样本数据进行统计分析,在95%显著水平下得到下列线形回归模型,进而得出影响股利支付率的因素有哪些,其重要程度如何。这为公司管理层进行股利分配和投资者进行投资决策提供了参考依据。
There are many factors affect the dividend distribution of listed companies, and the internal factors is the main one. Firstly, this paper makes a simple theoretical analysis of the internal factors that affect the dividends distribution of listed companies.Then a statistical analysis of the sample data with Eviews software was made, which gets the following linear regression model in the 95% significant level. The affected factors and the degree of the dividend payment rate can be obtained. The results provide a reference to the dividend by the company's management and to make investment decisions by the investors.
出处
《北方经贸》
2012年第4期110-111,共2页
Northern Economy and Trade
关键词
股利支付率
股利分配
回归分析
Dividend payout ratio, Dividend distribution, Regression analysis