Keywords
Dividend policy
Influencing factors
Submitted : 2022-07-11
Accepted : 2022-07-26
Published : 2022-08-10
Abstract
Dividend policy is one of the three main policies of financial management. A reasonable dividend policy is not only beneficial to a company’s development, but also the capital market’s growth and perfection. In order to develop a reasonable dividend policy, it is necessary to first analyze its influencing factors. Taking Kweichow Moutai as an example, this paper analyzes the characteristics and influencing factors of its dividend policy and provides reference for listed companies to develop reasonable dividend policies.
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