| 上市公司股东和管理层股利偏好实证研究 |
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| 引用本文： | 姚文英,刘茜.上市公司股东和管理层股利偏好实证研究[J].新疆大学学报(社会科学版),2013(4):6-10. |
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| 作者姓名： | 姚文英 刘茜 |
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| 作者单位： | 新疆财经大学会计学院,新疆乌鲁木齐,830012 |
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| 摘 要： | 文章从代理理论和利益侵占假说角度出发，以沪深两市3350家上市公司财务数据为样本，在我国已经上市的公司中，公司的管理者对股利偏好的差异性开展了实证研究，其研究的结果表现出了上市公司的股东偏好现金股利，而管理者更偏好股票股利。
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| 关 键 词： | 上市公司股东 管理层 股票股利 |
An Empirical Study of the Dividend Preferences of the Shareholders and Management in Listed Companies |
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| YAO Wen-ying
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LIU Qian.An Empirical Study of the Dividend Preferences of the Shareholders and Management in Listed Companies[J].Journal of Xinjiang University,2013(4):6-10. |
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| Authors: | YAO Wen-ying LIU Qian |
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| Institution: | (School of Accountancy, Xinjiang University of Finance and Economics, Urumqi, Xinjiang, 830012) |
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| Abstract: | Based on the agency theory and tunneling hypothesis, taking 3350 listed Corporation financial data of CSI index as sample, the paper conducted an empirical study on the dividend preference differences among the managers of the Chinese listing Corporation. The empirical study shows that the shareholders of the listing Corporation prefer cash dividend while the managers prefer the stock dividend. |
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| Keywords: | Cash dividend Stock dividend Dividend preference Shareholder Management layer |
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