现金股利视角下财务柔性对企业价值的影响研究——以华夏幸福为例  

Research on the Impact of Financial Flexibility on Corporate Value from the Perspective of Cash Dividends:Taking Huaxia Happiness as an Example

作　　者：王秋菲[1] 侯彦妤 WANG Qiufei;HOU Yanyu(School of Management,Shenyang Jianzhu University,Shenyang 110168,China)

机构地区：[1]沈阳建筑大学管理学院,辽宁沈阳110168

出　　处：《沈阳建筑大学学报（社会科学版）》2022年第3期277-282,共6页Journal of Shenyang Jianzhu University:Social Science

基　　金：教育部人文社会科学研究青年基金项目(18YJC790167)

摘　　要：以华夏幸福基业股份有限公司作为研究对象,从现金股利的视角出发,研究了财务柔性对企业价值的影响。研究显示:华夏幸福基业股份有限公司的财务柔性与企业价值之间是正向相关关系,现金股利政策是影响二者之间关系的重要因素。该研究结果为企业储备财务柔性、制定股利政策以及提升企业价值提供参考依据。Taking Huaxia Happiness Land Development Co.,Ltd.as the research object,from the perspective of cash dividends,this paper studies the impact of financial flexibility on enterprise value.The research shows that there is a positive correlation between the financial flexibility of Huaxia Happiness Land Development Co.,Ltd.and enterprise value,and the cash dividend policy is an important factor affecting the relationship between them.The research results provide references for companies to reserve financial flexibility,formulate dividend policies and enhance corporate value.

关 键 词：财务柔性 企业价值 现金股利 华夏幸福 

分 类 号：F275[经济管理—企业管理]