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税收变化与上市公司股利政策选择分析

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摘要 本文对税收变化与上市公司股利政策选择进行了分析,文章从阐述上市公司股利政策的概念入手,进一步介绍了税收变化影响上市公司股利政策的研究方法,并且交代了国内对税收变化影响上市公司股利政策问题的研究现状,最后得出了税收变化对上市公司股利政策的影响结论。
作者 段宏永
出处 《中国乡镇企业会计》 2018年第7期50-51,共2页
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