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独立董事勤勉对上市公司现金股利分配的影响
引用本文:刘达,邴军.独立董事勤勉对上市公司现金股利分配的影响[J].吉首大学学报(自然科学版),2016,37(6):87-91.
作者姓名:刘达  邴军
作者单位:(湖南师范大学商学院,湖南 长沙 410081)
摘    要:利用深市A股主板上市公司2010-2014年度的独立董事相关数据,考察了独立董事勤勉对于上市公司现金股利分配的影响.结果显示,独立董事越勤勉,上市公司现金股利发放的倾向越高,同时发放的力度越小,表明独立董事在上市公司中起到了一个矛盾协调者的作用,独立董事勤勉可以使各利益相关方的利益都能得到一定程度的维护.

关 键 词:独立董事  勤勉  上市公司  股利分配  

Role of Diligent Independent Directors in Cash Dividend Distribution of Listed Companies
LIU Da,Bing Jun.Role of Diligent Independent Directors in Cash Dividend Distribution of Listed Companies[J].Journal of Jishou University(Natural Science Edition),2016,37(6):87-91.
Authors:LIU Da  Bing Jun
Institution:(School of Business,Hunan Normal University,Changsha 410081,China)
Abstract:Based on the data of the independent directors of A-share companies listed in Shenzhen Stock Exchange from 2010 to 2014,this paper investigates the role of independent director in cash dividend distribution of listed companies.The results show that the more diligent the independent directors are,the more inclined the companies will be to issue cash dividend,but the less dividend will be issued.Therefore,independent directors function as contradiction coordinator,balancing the benefits of all interested parties.
Keywords:independent director                                                                                                                        diligence                                                                                                                        listed company                                                                                                                        dividend distribution
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