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Analysis on the Influence of the Ownership Structure on the Dividend Policy of Listed Companies in China
Author: PengGang
Tutor: HuYang
School: Southwest Jiaotong University
Course: Accounting
Keywords: Ownership structure Dividend Policy Ownership Concentration Composition of shareholders
CLC: F224
Type: Master's thesis
Year: 2008
Downloads: 532
Quote: 1
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Abstract
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Dividend policy is a very important financial decision-making , and the survival of listed companies , the development of the key . Dividend policy with shareholder interests are closely related , the shareholders are very concerned about the company 's dividend policy , and will affect the dividend policy making in a certain way . The shareholding structure of our country is in a period of transition of the split share structure reform , caused by the presence of a large number of non-tradable shares of listed companies in China Dividend irrational a higher degree , to study the ownership structure of listed companies in China in the process of gradually achieve circulation the dividend policy is very meaningful . In the case of China has not yet fully resolved the split share structure , different stakeholders may be different ways to participate in the formulation of the dividend policy of listed companies from their own interests , the issuance of cash dividends may reflect the company 's largest shareholder and minority shareholders as well as shareholders and relations between the operators of the interests of the game . How to learn from foreign research results , combined with the reality of our equity structure to study the distribution of our dividend has become the focus of this article . This paper analyzes show , the first major shareholders equity ratio, the proportion of corporate shares and cash dividends per share are positively correlated ; existence of a negative correlation between the proportion of state-owned shares and cash dividends per share . We also noticed a lot of relevant factors that affect dividend policy , but ultimately through stepwise regression test rarely stay dividend policy has a clear interpretation of the role of the key factors in the model , and these key factors in different years is not uniform. Description of the dividend policy of listed companies in China to develop a lot of randomness
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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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