封面
声明
致谢
中文摘要
英文摘要
目录
图清单
表清单
1 绪论1 Introduction
1.1研究背景(Research Background)
1.2研究意义(Research Significance)
1.3拟重点研究与解决的问题(Questionsto be Researched and Solved)
1.4研究思路和研究方法(Ideas and Methods of the Paper)
2 文献综述2 Literature Review
2.1公允价值计量经济后果文献综述(Literature Review of Fair Value Measurement of Economic Consequences)
2.2现金股利分配与公司盈余相关性的文献综述(Literature Review of Correlation Between Cash Dividend Distribution and Company Earnings)
2.3公允价值与现金股利相关性的文献综述(Literature Review of Correlation Between Fair Value And Company Earings)
2.4现金股利发放动因的文献综述(Literature Review of Motivation of Cash Dividend Distribution)
2.5股利发放市场反应的文献综述(Literature Review of Market Reaction to the Announcement of Cash Dividend Distribution)
2.6文献评述(Chapter Summary)
3 公允价值与现金股利的理论基础3 Theoretical Analyses of Fair Value and Cash Dividend
3.1会计目标理论(Accounting Objective Theory)
3.2计量观和净剩余理论(Measurement Value and Clean Surplus Theory)
3.3行为公司金融理论(Behavioral Finance Theory)
3.4信号传递理论(Signaling Theory)
3.5代理理论及隧道理论(Agency Theory and Tunnel Theory)
4 公允价值变动与现金股利分配关系研究4 Empirical Research of Changes in Fair Value Effect on Cash Dividend Distribution
4.1研究假设(Hypothesis of the Study)
4.2样本选择与数据来源(Data and Sample)
4.3变量选择与模型构建(Variable Settings and Model)
4.4描述性统计(Descriptive Statistics)
4.5相关性分析(Correlation Test)
4.6回归分析(Regression analysis)
4.7本章小结(Summary)
5 公允价值变动对现金股利公告市场反应的影响5 Impact of Changes in Fair value to Cash Dividend by Market Reaction to the Announcement Event
5.1研究设计(Research Design)
5.2研究方法(Research Method)
5.3研究结果(Research Results)
5.4本章小结(Summary)
6 结论与政策建议6 Conclusions and Suggestions
6.1研究结论(Research Conclusions)
6.2主要创新点(Research Innovations)
6.3政策建议(Policy Suggestions)
6.4研究局限与未来研究方向(Limitation and Implications for Future Research)
参考文献
作者简历
学位论文数据集