| 上市公司“超能力派现”影响因素的实证研究 |
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| 引用本文： | 王征. 上市公司“超能力派现”影响因素的实证研究[J]. 财会通讯, 2005, 0(4) |
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| 作者姓名： | 王征 |
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| 作者单位： | 重庆大学经济与工商管理学院 重庆400044 |
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| 摘 要： | 本文首先对“超能力派现”进行了界定,然后以2000年￣2003年“超能力派现”的公司作为总体样本,采用Logistic模型分析了我国上市公司“超能力派现”的影响因素,研究结果表明,第一大股东性质、公司上市年限、大股东中投资基金个数、资产负债率、上市公司净资产收益率是否接近配股达标线区间(6%￣7%),均对“超能力派现”有显著影响。
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| 关 键 词： | 上市公司 现金股利 超能力派现 |
The Empirical Study on the Influential Factors on Ultra-ability Dividends Payout of Listed Company |
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| Wang Zheng. The Empirical Study on the Influential Factors on Ultra-ability Dividends Payout of Listed Company[J]. Communication of Finance and Accounting, 2005, 0(4) |
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| Authors: | Wang Zheng |
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| Abstract: | This paper puts forward the concept of ultra-ability dividends payout, then based on the sample of listed companies from 2000 to 2003, adopts Logistic model to analyze the influential factors on "ultra-ability dividends payout". The results show that the property characteristic of the largest shareholder, the life time of listing, the number of investment funds among the big shareholders, the return rate on net assets close to bottom line (6%~7%) and the debt to assets ratio have remarkable influence on the "ultra-ability dividends payout" |
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| Keywords: | Listed company Dividends payout Ultra-ability dividends payout |
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