摘要
对煤炭上市公司而言,现金股利政策与财务现状、未来财务表现之间存在密切关系。首先,对30家煤炭上市公司的现金股利支付现状进行分析。实证分析结果表明:所构建模型在拟合度、随机误差等方面可以接受,可用该模型评估煤炭上市公司财务可持续增长与现金股利政策之间的关系;相比较于高增长样本,低增长样本煤炭上市公司的现金股利政策更加合理。
In terms of coal listed companies, there is a close relationship between cash dividend policy and financial status and future financial performance. First of all, the cash dividend payments of 30 coal listed companies are analyzed. Empirical analysis results show that the constructed model in fitting degree, the random error is acceptable, the model can be used to assess the relationship between coal listed company financial sustainable growth and cash dividend policy; compared with the sample of high growth, samples of low growth of coal listed company＇s cash dividend policy is more reasonable.
出处
《煤炭技术》
CAS
北大核心
2016年第12期327-328,共2页
Coal Technology
基金
西安市社会科学规划基金项目(16IN02)
关键词
财务政策
煤炭行业
上市公司
现金股利
可持续增长
financial policy
coal industry
listed company
cash dividend
sustainable growth
