同时,还研究了与股利金额相关的因素,希望能对股利政策的理论和实践有所裨。
At the same time, in favor of the theory and practice of dividends policy, we researched the factors correlative to dividends amount.
理论界关于股利政策的观点有两大流派:股利无关论和股利相关论。
In theoretical circles there are two schools about dividend policy: relevant dividend view and irrelevant dividend view.
在高新技术企业的财务安排中,股利分配利益主体、股利支付比率和股利分配形式作为股利政策制定的三大主要内容,与一般的传统企业有所不同。
As the three main elements of dividend policy, the content of those issues are surely different from general enterprises in the context of hi-tech enterprises.
What Modigliani and Miller said, if it's pure dividend policy, then it is totally irrelevant; it means nothing, so companies can do whatever they please-- I don't care.
莫迪利阿尼和米勒的观点是,如果是单纯的股利政策,则与之完全不相关,它没有意义,所以公司可以任意施为,我不在乎
应用推荐