江苏省制造业上市公司股利分配方式影响因素——以现金股利为例  

Research on the Influencing Factors of Dividend Distribution of Listed Manufacturing Companies in Jiangsu Province——Take Cash Dividends for Example

作　　者：蔡琬琪 Wanqi Cai(Business school,NUIST,Nanjing,Jiangsu,210044,China)

机构地区：[1]南京信息工程大学商学院,江苏南京210044

出　　处：《管理科学与研究（中英文版）》2022年第7期274-281,共8页Management Science and Research

摘　　要：股利分配是企业利润分配的一部分。对于上市公司来说,全面系统地考量影响股利分配政策的相关因素,让公司的价值得到最大化的实现是必不可少的。制造类企业在生产运营、财务处理等方面具有一定的相似性和规律性,股利政策的选择可能会受到一些相似的甚至是共同的因素影响。对于同一区域内的制造业上市公司,影响因素可使之做到因地制宜、有针对性地完善区域内的股利政策。本文就现金股利为例,采用多元线性回归分析方法研究影响江苏省制造业上市公司股利分配方式的财务因素,并针对研究结果提出相应建议。Dividend distribution is a part of enterprise profit distribution.For the listed companies,it is necessary to consider the relevant factors that affect the dividend distribution policy in a comprehensive and systematic way so as to maximize the value of the company.Manufacturing enterprises have certain similarities and regularity in production and operation,financial treatment and so on.The choice of dividend policy may be affected by some similar or even common factors.For the listed companies of manufacturing industry in the same region,the influencing factors can make them perfect the dividend policy according to the local conditions.Taking cash dividends as an example,this paper adopts a Regression analysis approach to study the financial factors affecting the dividend distribution of listed manufacturing companies in Jiangsu Province.

关 键 词：现金股利 股利分配 制造业 影响因素 

分 类 号：F27[经济管理—企业管理]