| 基于行为财务理论的上市公司现金股利政策研究 |
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| 引用本文： | 张多蕾,陈晓山. 基于行为财务理论的上市公司现金股利政策研究[J]. 西安财经学院学报, 2011, 24(3) |
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| 作者姓名： | 张多蕾 陈晓山 |
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| 作者单位： | 安徽财经大学会计学院,安徽蚌埠,233030 |
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| 基金项目： | 安徽省高校省级人文社科项目，安徽财经大学青年科研项目 |
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| 摘 要： | 面对传统财务理论不能有效解释资本市场中日益繁多的"股利之谜"这一窘境,行为财务理论当仁不让地承担起此重任.运用行为财务理论对上市公司现金股利政策进行实证研究,分析我国上市公司现金股利政策存在的非理性行为,进而运用行为财务理论加以解释,具有一定的理论和现实意义.
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| 关 键 词： | 传统财务理论 行为财务理论 股利政策 |
The Research on Cash Dividend Policy of Listed Companies Based on Behavioral Finance Theory |
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| ZHANG Duo-lei,CHEN Xiao-shan. The Research on Cash Dividend Policy of Listed Companies Based on Behavioral Finance Theory[J]. Journal of Xi‘an Institute of Finance & Economics, 2011, 24(3) |
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| Authors: | ZHANG Duo-lei CHEN Xiao-shan |
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| Affiliation: | ZHANG Duo-lei,CHEN Xiao-shan (School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China) |
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| Abstract: | Traditional finance theory cannot effectively explain increasingly numerous mysteries of dividend in capital market.Facing the dilemma of traditional finance theory,behavioral finance theory shouldn't decline to undertake this responsibility.Therefore,it has certain theoretical and realistic significance of carrying on empirical research on cash dividend policy of listed companies via behavioral finance theory,and analysing non-rational behaviours in the cash dividend policy of China's listed companies,and ... |
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| Keywords: | traditional finance theory behavioral finance theory dividend policy |
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