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案例编号: CPGN-0099
被浏览次数: 34 次
案例名称: 一分钱的故事——龙建股份的现金分红
译名: The Legend of a Penny - Long Jian’s Cash Dividends
案例作者: 鲁清仿,于海波,邵佳丽
作者单位: 河南大学
指导者:
译者:
背景单位名称: 龙建路桥股份有限公司
行业: 建筑、建材业与房地产业
规模: 大型
案例涉及的职能领域: 财务资产部门
案例语种: 中文
案例长度(页): 12 页
案例类型: 决策型
中文关键词: 现金分红;管理层操控;影响因素
英文关键词: Cash Dividend; Management Control; Influential Factors
中文摘要: 现金分红是上市公司回报投资者的主要手段与工具,是培育资本市场长期投资理念、增强资本市场活力和吸引力的重要途径。上市公司应根据自身的财务状况、经营成果以及现金流量和利润分配政策确定科学的现金分红以回报投资者。本案例以龙建股份2009年至2016年间连续8年每股现金分红一分钱为研究对象,分析了“一分钱”是“有毛不拔”、“无毛可拔”还是“无毛也要拔”,剖析了龙建股份8年恒定“一分钱”分红政策的原因及其经济后果,为完善我国资本市场监管提供了借鉴。
英文摘要: Cash dividend is the main means of listed companies to return to investors. It is an important way to cultivate the long-term investment concept of capital market, and to enhance the vitality and attraction of capital market. Cash dividend policy of listed companies should depend on their own financial situation, operating results and cash flow and profit distribution to determine the scientific cash dividends to return to investors. Since the year 2009 to 2016, the Cash dividend of Long Jian Co., Ltd. keeps successively and constantly, a penny per share, even though its changing in finances. Based on the special phenomenon, we focus on its cash dividend, a penny per share, to distinguish to have money but not pull, or to have no money but not pull, or to have no money but also to pull. The goals of the study are to analyze its reasons and economic consequences, to provide a reference to improve regulations in China's Capital Market.
适用对象: 本科生,硕士生,工商管理硕士(MBA),
编写方式: 采编
案例年代: 2017
案例入库时间: 2018-01
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