Since any earnings , if realized , are anticipated to be reinvested in operations , cash dividends are not expected to be paid in the foreseeable future 任何收益，如果能够实现的话，都将再投资到营运中，因此现金股利在可预测的将来可能不能如期偿还。
Then , can mid - and - small investors , which are in a situation that is more difficult to obtain capital profit , obtain more cash dividend 那么,在我国这几年漫长的熊市中,中小投资者在较难获得资本利得的情况下,是否能获得较多的现金股利以保证收益呢
Because the cash outflow of cash dividend has certain supervisory function on company " s profit , cash dividend meets investors " long - term interests much more 由于发放现金股利时的现金流出对利润宣告有一定的监督作用，因此现金股利更符合投资者长期利益的需要。
To listed firms in china there are so much puzzle of dividend policy . why a lot of companies frequently change the dividend policy ? why so many companies do not distribute dividend 为什么在股利要比资本利得支付更高的所得税的情况下,大多数公司仍会选择分派现金股利
This paper is divided into five chapters , the structure and main content of each chapter are as follows : chapter one : the survey of the cash dividend policy of our country ’ s listed companies 本文主体可分为五章,结构和内容要点如下:第一章:我国上市公司现金股利政策综述。
This paper research is mainly divided into three parts : first , we analyze the relationship between the core agency problem and the cash dividend from the theories in the listed company 本文研究主要分为三部分:第一,从理论出发分析了上市公司核心代理问题与现金股利政策的关系。
On the other hand the dividend pay - out ratio some companies is extremely low , though the income of that year of the company is very high , and the cash flow is sufficient 另一方面是一些公司股利支付率极低。尽管公司当年收益很高,而且现金流充足,公司也选择不发现金或者发放很少的现金股利。
Lastly , the paper proposes five suggestions to restrict controlling shareholders to enlist self - interests from tunneling of cash dividend and to protect rights and interests of small and medium shareholders 本文最后给出五点建议，试图限制控股股东通过现金股利的“隧道效应”谋取私利，以保护中小股东的正当权益。
The result shows the factors that affect the cash dividends are incompletely identical in the term of different samples . in the mass , earnings level , cash status and liabilities conditions are the most important factors 一般地，盈利越多，现金越充裕，分配现金股利就会越多；而债务负担越重，分配现金股利则会越少。
The cash dividend or interest on a short - term investment should be written off against the book value of the investment when received , expect for those recorded in the “ dividend receivable ” account （二）短期投资的现金股利或利息，应于实际收到时，冲减投资的账面价值，但已记入“应收股利”或“应收利息”科目的现金股利或利息除外。
