大股东现金股利侵占度的实证分析。
Experimental analysis on large shareholder cash dividend expropriation degree.
这就是分配现金股利所产生的风险。
上市公司现金股利政策的研究倍受关注。
To be listed cash dividends policy's research time is paid attention.
不同类型股东对现金股利存在不同偏好。
And different shareholders have distinct interest in the cash dividend payout.
上市公司现金股利政策的研究倍受关注。
公司治理与现金股利。
现金股利、股票股利、财产股利和建业股利。
The main granting forms for dividends include cash dividends, stock dividends, property dividends and construction dividends.
现金股利于股东大会批准的当期，确认为负债。
Dividend distribution is recognised as a liability in the period in which it is approved by the shareholders.
有时公司会宣布，他们不发放现金股利，取而代之的是股票股利。
Sometimes companies will announce that they are paying not a cash dividend, but they're paying a stock dividend.
所以，研究现金股利政策就具有十分重要的现实意义。
Thus, research on the Cash Dividend policy has a great practical significance.
现金股利政策是现代公司财务理论研究的一个重要领域。
Cash dividend policy is an important area of research on modern corporate financial theory.
如何规范我国上市公司的现金股利分配，已是迫在眉睫。
How to normalize such cash dividend distribution has been a pressing need for us.
现金股利，在宣布时将减少保留盈利并成为一项流动负债。
Cash dividends, reduce retained earnings and become a current liability when declared.
收到现金股利时所作的分录是：借记现金，贷记股利收入。
The entry to record receipt of a cash dividend consists of a debit to cash and a credit to dividend revenue.
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.
与资本利得和股票股利相比，现金股利具有稳定和低风险的特点。
Compared with capital gain and stock dividend, cash dividend has the characters of low-risk and steady.
在股利分配战略方面，本文建议选择低现金股利加额外股利政策。
For the dividend -distributing strategy management, to choose the policy of low cash share profit plus extra share profit is advised to use.
现金股利是股利分配的主要形式，是对股东进行利益回报的重要方式。
Cash dividend is the major form of dividend distribution and shareholder's interests.
现金股利和股票股利存在重要区别：现金股利同时减少资产和股东权益。
An important distinction must be drawn between a cash dividend and a stock dividend. A cash dividend reduces both assets and Stockholders 'equity.
现金股利和股票股利存在重要区别：现金股利同时减少资产和股东权益。
An important distinction must be drawn between a cash dividend and a stock dividend. A cash dividend reduces both assets and Stockholders' equity.
现金股利和股票收益之间也没有明显的联系，这和股利不相关理论是一致的。
Unexpected cash dividends have little impact on the earnings signal, which is in consistent with the dividend irrelevance arguments.
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.
本文基于代理理论，研究我国上市公司现金股利政策与公司治理之间的关系。
This paper investigates the relationship between corporate dividend policy and corporate governance based on agency theory.
这是因为在合理预报股市未来现金股利大小和选择无风险利率时遇到了困难。
The cause is that is very difficult to predict the stock market future cash dividends and to choice the riskless interest rate reasonably.
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.
流通股东明显不喜欢现金股利，对于高比例送、转股方案则没有明显的好恶；
It can't be distinguished whether Public shareholders favor high proportion stock splits or not.
股票收益包含股息生息率，加上现金股利成长率，加上或减去评定等级的变化(价格股利比率)。
That looks improbable. The return from equities comprises the dividend yield, plus dividend growth, plus or minus any change in the rating (the price-dividend ratio).
实证结果显示每股净现金流量、股权结构、资产流动性等因素和每股现金股利不相关；
Positive analysis shows that net operating cash flow per share, the capital structure, asset fluidity are irrelated to cash dividend per share.
最后，本文综合实证结果，深入剖析了不同股权结构下现金股利分配状况形成的原因。
Finally, the paper integrates the foregoing study outcomes, analyzing the underlying reasons thoroughly, which lead to dissimilar dividend policies in different equity structures.
最后，本文综合实证结果，深入剖析了不同股权结构下现金股利分配状况形成的原因。
Finally, the paper integrates the foregoing study outcomes, analyzing the underlying reasons thoroughly, which lead to dissimilar dividend policies in different equity structures.
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