学术
国际标准刊号：ISSN 1536-9048
摘 要:
本文以Ohlson（1995）模型为基础，通过对不同企业发展状态下的股利政策封股东财富的影响进行分析，结果表明处于快速增长期的企业不发放现金股利是利好消息，而处于衰退期的企业则发放现金股利封股东有利。[著者文摘]
文章出处:
《美中经济评论》-2008年8卷1期 -19-24页
栏目信息:
相关文章:
Dividends policy and the holding-stock utilities
HUANG Zhi-zhong
Abstract:
Basing Ohlson＇s （1995） model, this paper theoretically analyzes the effect of dividend policy made by companies under different states on stockholders＇ wealth, and finds that not paying cash dividends by companies in the stage of rapid development is good news, and so is paying dividends by companies in the stage of degeneration.[著者文摘]
Key words:
dividend policy; stock utility; fund condition
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