本文从媒体关注视角研究了中国上市公司的现金股利支付行为。
From the perspective of media attention, this paper studies the cash dividend payment behavior of Chinese listed companies.
利用STEPW ISE回归分析，对2001—2003年我国1 885家上市公司现金股利支付水平的影响因素进行了动态检验。
The influencing factors of the cash dividends level of(1 885) China Listed Companies from 2001 to 2003 were tested dynamically by use of STEPWISE regression analysis.
MLP投资者一般支付固定所得税率——并非15%的股利率，而是现金分配的20%。
MLP investors typically pay regular income tax rates—not the 15% dividend rate—on 20% of their cash distributions.
支付现金股利需具备三个条件：留存收益、充足的现金和董事会的分红决定。
Three requirements for the payment of a cash dividend are: retained earnings an adequate cash position and dividend action by the board of directors.
没有证据显示增长机会、现金流、现金流变异性、银行债务、债务期限结构及股利支付是影响现金持有水平的重要因素。
However, no evidences show that growth opportunity, cash flow, cash flow variability, bank debt, maturity structure of debt, and dividend payment are important determinants of corporate cash holdings.
股利是支付给股东的现金。
由于现金股利的合理支付水平等问题不容易解决，它也是财务管理中的一大难题。
However, it is very difficult to solve the problem of paying Cash Dividend rationally, etc.
一家公司可以有负值的自由现金流，但是可以发行新股并且仍然支付股利。
A company could have negative free cash flow but sell new shares and still pay a dividend.
自由现金流如何与股利支付相关？
支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as account Receivable.
本文认为，我国上市公司股利不分配股利的公司居多，且分配股利的以股票股利为主，现金股利的支付水平极低。
The author thinks that most of Chinese listed companies do not allocate dividend incomes and mainly allocate stock but not cash dividend income if some companies do.
支付现金股利需具备三个条件：留存收益、充足的现金和董事会的分红决定。
Three requirements for the payment of a cash dividend are: retained earnings, an adequate cash position and dividend action by the board of directors.
传统的股利折现模型在对股票定价的过程中，不能精确地确定投资者的预期收益率和未来支付的现金股利，因此存在着一定的缺陷与不足。
As the traditional stock pricing method, dividend discount model is defective in that it cannot precisely determine the expected rate of return of investors and future payment of cash dividend.
新的提议包括43.6美元的现金，加上0.6366的赫兹普通股票和支付美元节俭的每股6.87美元，支付美元节俭的为特别现金股利在交易结束之前。
The new offer includes $43.60 in cash plus 0.6366 of a share of Hertz common stock and $6.87 per share to be paid by Dollar Thrifty as a special cash dividend before the deal closes.
本文从中国上市公司发放现金股利的实际情况入手，对股利支付与盈余质量的相关关系进行研究。
This paper started with actual situation of cash dividends of Chinese listed companies, and then researched the relations between dividends distribution and the earnings' quality of these companies.
本文从中国上市公司发放现金股利的实际情况入手，对股利支付与盈余质量的相关关系进行研究。
This paper started with actual situation of cash dividends of Chinese listed companies, and then researched the relations between dividends distribution and the earnings' quality of these companies.
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