Agricultural Listing Corporation Dividend Distribution And Dynamics

Corporate dividend policy plays an important part in a company’s finance management. Logical corporate dividend policy can save a company’s capital cost, improve capital structure, evade financial risks and boost investors’confidence, which makes increasing the focus on corporate dividend policy a key way for a company to achieve the goal of value maximization.This article, from the perspective of78listed agricultural companies in the SWS industry from2008to2012, analyzes and studies the status quo of corporate dividend policy among listed agricultural companies and the factors that affect dividend distribution. As far as the situation of dividend policy among listed agricultural companies is concerned, listed agricultural companies share below features in the making of dividend policy:diversified forms of dividend distribution, lower amount of cash dividend distribution and greater volatility. What causes this is diverse. Macro-economic conditions, national fiscal and taxation legal policies, industry characteristics as well as the company’s financial condition are the main reasons that affect the dividend distribution among listed agricultural companies.