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.