信息技术行业现金股利分配的影响因素研究
关键字 信息技术行业 现金股利政策 影响因素
毕业论文外文摘要
Title The Influence Factors of Cash Dividend Policy Based on the Information Technology Industry
Abstract
An important basis for shareholder pidend policy choice, signal effect of pidend policy is in doubt, it is an important measure of business development prospects based on the shareholders, the shareholders continue holding investment or withdrawal of shares sold basis. In this paper, information technology-based listed companies, Factors Cash Dividend Policy. First listed connotation, theory and literature review cash pidend policy, and secondly describes the IT industry industry characteristics listed companies, industry development and pidend characteristics, from an objective perspective of the pidend policy for the interests of companies, shareholders and other stakeholders of interest, and to establish relations based on these mathematical models, multiple regression analysis, analysis of pidend per share and return on equity, total asset turnover, net profit growth, total assets of the number of asset-liability ratio, net cash per share the relationship between the flow rate through empirical testing to give the above advise that affect distribution of cash pidend per share.
Keywords Information Technology Industry Cash Dividend Policy Factors
1 引言1
2 股利政策相关内容概述2
2.1 股利政策的内涵2
2.2 股利政策的影响因素2
2.3 股利政策相关文献回顾3
3 我国技术行业及其股利分配的现状分析5
3.1 我国技术行业的界定5
3.2 我国信息技术行业的特点5
3.3 我国信息技术行业发展现状5
3.4 我国信息技术行业股利分配特点7
4 信息技术行业现金政策影响因素研究设计9
4.1 假设提出9
4.2 样本选取10
4.3 变量选取与模型设立10
5 实证分析12
5.1 描述性统计分析12
5.2 相关性分析12
5.3 多元回归分析13
5.4 实证结果分析14
6 相关意见及建议15
结论15
致谢15
参考文献15
1 引言
上市公司的股利分配问题作为现代财务管理领域中的常见问题，是上市公司三大财务问题之一，也是难题，合理的股利分配可以让上市公司在未来获得最为合理的资产结构，让投资者接收到企业业绩良好的信号，吸引更多的投资者的加入。
随着我国证券市场的发展，国家政策不断完善，市场结构逐步稳定，我国的资本市场也在逐步发展壮大，上市公司治理结构也在不断完善，股利政策作为影响投资者选择的重要指标，颇让上市公司所重视。但是，就我国现状来看，我国上市公司股利分配政策还存在着颇多问题，较之相对完善的证券市场还有着不小差距。
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