摘要
以2008~2010中国上市公司为样本,应用逐步回归模型对我国发放股票股利上市公司的公司治理和股本扩张因素进行实证研究。结果表明,上市公司的公司治理状况对股票股利发放的影响并不显著,股本扩张因素对股票股利发放则影响显著,其中公司股本规模和每股资本公积是最重要因素。
We use 2008 -2010 Chinese listed companies as study sample to do empirical study on the relationship between corporation governance, equity expansion and stock dividends. The results show that the governance of listed companies does not make remarkable effect on stock dividend, but capital expansion factors make remarkable effects on stock dividend, in which scale of equity and per share fund is the most important factor.
出处
《福建江夏学院学报》
2012年第2期9-13,44,共6页
Journal of Fujian Jiangxia University
关键词
公司治理
股本扩张
股利分配
股票股利
corporate governance
equity expansion
dividend distribution
stock dividend