纺织业上市公司现金股利影响因素实证研究

Influencing Factors of Cash Dividend of Listed Companies in the Textile Industry

采用多元线性回归法对纺织业上市公司现金股利的影响因素进行探讨后发现,纺织行业每股收益与每股现金股利呈显著正相关关系,资产负债率与每股现金股利呈显著负相关关系,说明纺织行业上市公司可以通过提高盈利能力以及保持合理的资产负债结构来获得更多的收益,从而增强对股民的派现能力,以促进公司的长远发展。

As one of the three policies of a company＇s financial management, dividend policy is always the hot topic in the financial field. In this paper, the multiple linear regression method is used to discuss the influencing factors of cash dividends of listed companies in the textile industry. It is found that the improvement of company profit- making ability and the keeping of a rational liability structure can help to produce more benefits, improve the cash dividend and promote the long-term development of listed companies.