| 上市公司股利政策与公司治理关系的实证分析 |
| |
| 引用本文： | 安玉琢,刘艳华,孙振娟. 上市公司股利政策与公司治理关系的实证分析[J]. 河北工业大学学报, 2009, 38(4) |
| |
| 作者姓名： | 安玉琢 刘艳华 孙振娟 |
| |
| 作者单位： | 河北工业大学管理学院,天津,300130;河北工业大学,财务处,天津,300130 |
| |
| 摘 要： | 以2004～2006年沪深股市A股上市公司为样本,对上市公司现金股利政策与公司治理的关系进行了实证分析.结果表明:股权结构的集中与分散程度对现金股利有显著影响;董事会的规模和独立董事的人数都与现金股利政策呈正相关关系;董事长和监事会主席的持股比例以及控股类型都与现金股利正相关;公司董事长和总经理的两职分离、审计意见清晰时,更有可能分配现金股利.
|
| 关 键 词： | 上市公司 现金股利 公司治理 实证分析 |
An Analysis of the Relationship between Dividend Policy and Management of Listed Companies |
| |
| AN Yu-zhuo,LIU Yan-hua,SUN Zhen-juan. An Analysis of the Relationship between Dividend Policy and Management of Listed Companies[J]. Journal of Hebei University of Technology, 2009, 38(4) |
| |
| Authors: | AN Yu-zhuo LIU Yan-hua SUN Zhen-juan |
| |
| Affiliation: | 1. School of Management;Hebei University of Technology;Tianjin 300130;China;2. Financial Department;China |
| |
| Abstract: | The article in question, taking A shares of Shanghai and Shenzhen stock markets (from 2004 to 2006) as examples, analyses the relationship between the cash dividend policy and the governance of listed companies, and the result shows that the degree of the centralization and decentralization of ownership structure has significant effect on cash dividends, that there is the positive correlation between the scale of the board of directors and the number of the independent directors, that there is the positive ... |
| |
| Keywords: | listed companies cash dividends corporate governance analysis |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
