| 我国上市公司超能力派现的实证研究——以深市上市公司2004年为例 |
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| 引用本文： | 王磊,张海晓.我国上市公司超能力派现的实证研究——以深市上市公司2004年为例[J].贵州商业高等专科学校学报,2007,20(1):11-15. |
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| 作者姓名： | 王磊 张海晓 |
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| 作者单位： | 1. 山东省曲阜市职工中等专业学校,山东,曲阜,273100
2. 山东财政学院,会计学院,山东,济南,250014 |
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| 摘 要： | 以2004年深圳证券交易所的213家派现公司为样本,利用Logistic模型研究上市公司的超能力派现问题,文章将超能力派现定义为每股派发现金额大于每股经营现金净流量.研究结果发现,超能力派现与上市公司的上市年限、国有股比例、流通股比例显著正相关;而与资产规模、净资产收益率、第一大股东的关系不具有统计意义上的显著性.
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| 关 键 词： | 超能力派现 现金股利 上市年限 |
| 文章编号： | 1671-9549（2007）01-0011-05 |
| 收稿时间： | 2006-10-09 |
| 修稿时间： | 2006年10月9日 |
Study on the high cash dividend in listed companied-based on the companies on Shenzhen stock exchange |
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| Wang Lei,Zhang Hai-xiao.Study on the high cash dividend in listed companied-based on the companies on Shenzhen stock exchange[J].Journal of Guizhou Commercial College,2007,20(1):11-15. |
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| Authors: | Wang Lei Zhang Hai-xiao |
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| Abstract: | Based on the analysis of the 213 listed companies of high dividends in 2004, this paper uses the Logistic model to study the high cash dividends. In this paper, the high cash dividends means that the dispatched cash per stock is higher than the cash flow provided from operation per share. The first result is the high cash dividend has positive correlations with the listed years, proportion of stated - owned share and the proportion of the floating stock. And second, the correlations of the high cash dividends and the asset scale, roe and the largest shareholder are not markedly. |
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| Keywords: | high cash dividends cash dividend listed years |
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