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控股股东、财务柔性与现金股利政策的实证研究 被引量:3

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摘要 选取我国A股上市公司2012-2017间财务数据为研究样本,实证检验了控股股东、财务柔性与公司股利政策间的关系。结果表明,上市公司的财务柔性有利于提升公司分配现金股利的意愿和水平。进一步考察控股股东在财务柔性与现金股利政策间的调节作用,发现控股股东持股比例越高的企业,财务柔性储备越高,越能提升公司现金股利分配意愿和水平。
作者 陈长腾
出处 《时代金融》 2019年第26期67-69,76,共4页 Times Finance
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