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对于上市公司股利分配政策的影响因素,西方学者已经做过大量研究并提出了一些有影响力的理论,但鉴于我国资本市场的特点以及电力行业的特殊性,我国电力上市公司的股利分配必然有其自身的特点,有待实证检验。本文以2002 -2004年的财务数据为样本,采用回归分析等统计分析方法,对我国电力上市公司现金股利分配的影响因素进行了实证分析,目的在于为电力上市公司制定股利分配政策提供实证数据。
For the influencing factors of the dividend distribution policy of listed companies, western scholars have done a lot of research and put forward some influential theories. However, given the characteristics of the capital market and the particularity of the power industry in our country, the dividend distribution of the listed companies in our country must have Its own characteristics, to be tested empirically. Based on the financial data of 2002-2004, this paper uses regression analysis and other statistical methods to analyze the influencing factors of the cash dividend distribution of listed companies in China. The purpose of this paper is to provide empirical data for the dividend distribution policy of listed companies.