我国上市公司现金股利分配实证研究——基于企业生命周期理论被引量：2

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摘要本文以2003-2010年深市A股上市公司为样本,用留存收益权益比RE/TE作为企业生命周期的特征变量,并通过Logit模型检验了RE/TE与其他控制变量对上市公司分配现金股利倾向的影响。实证结果表明,我国上市公司是否支付现金股利的行为符合生命周期理论。本文最后建议证监会可要求企业采用与生命周期相挂钩的现金分红政策,并加强上市公司股利分配的信息披露。

作者刘圆圆

机构地区中南财经政法大学会计学院

出处《中国注册会计师》北大核心 2012年第6期97-101,共5页 The Chinese Certified Public Accountant

关键词现金股利企业生命周期 LOGIT模型

分类号 F275 [经济管理—企业管理] F224 [经济管理—国民经济]

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