Internal Influence Factors Study of Cash Dividend Policy of China’s A and H Share Listed Companies
Dividend policy is one of core content and sensitive issues of modern corporate financial decision-making, playing an extremely important role in the management and development of listed companies. For the same listed companies, different listing destination caused the difference cash dividend policy research has important theoretical and practical significance. This paper Selects both listing in the mainland A share market and Hong Kong H share market in 2007, 44, 2008, 50, 2009, 53 companies as samples, during the period 2007-2009, studies cash dividend policy of A and H share listed companies’ internal influence factors by SPSS17.0 software, Logarithm of total assets, current ratio and net capital gains rate is different on the A share and H share companies, the main affect factors is different between the two places, the levels of internal affect factors is different between the two places.
KeywordsA and H share listed companies cash dividend policy internal influence factors
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