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半强制分红政策对上市公司影响研究综述

张陆

巢湖学院学报2016,Vol.18Issue(1):65-69,5.
巢湖学院学报2016,Vol.18Issue(1):65-69,5.

半强制分红政策对上市公司影响研究综述

REVIEW OF RESEARCH ON EFFECTS OF SEMI-MANDATORY DIVIDEND POLICY ON LISTED COMPANY

张陆1

作者信息

  • 1. 安徽财经大学会计学院,安徽 蚌埠 233000
  • 折叠

摘要

Abstract

Since 2001, CSCR issued some policies, requiring the financing level of listed companies be related with level of cash dividend distribution. In recent years, more and more scholars are paying attention on the effect of semi-mandatory divi-dend policy to cash dividend distribution. Based on the research of the previous scholars, semi-mandatory dividend policy does not meet the expectations of investors and the drawbacks of regulation and control exist.

关键词

半强制分红政策/现金股利/监管弊端

Key words

semi-mandatory dividend policy/cash dividend/drawbacks of regulation

分类

经济学

引用本文复制引用

张陆..半强制分红政策对上市公司影响研究综述[J].巢湖学院学报,2016,18(1):65-69,5.

巢湖学院学报

1672-2868

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