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我国中小企业板上市公司在2005年陆续发放了高额的现金股利,这种现象与深圳证券市场主板的情况不同,同时也与美国纳斯达克市场的情况不同。本论文利用公司财务理论并结合我国中小企业板上市公司的实际情况来解释我国中小企业板上市公司高现金股利政策。
China’s SME board listed companies successively issued high cash dividends in 2005, which is different from the case of the Shenzhen stock market, but also with the situation of the NASDAQ in the United States. This paper uses the company’s financial theory and the actual situation of listed SMEs in China to explain the high cash dividend policy of listed SMEs in China.