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受2008年国际金融危机的后作用影响,我国钢铁行业一直处于“持续遇冷”状态。在这种背景下,研究钢铁行业上市公司股利政策与公司业绩的关系具有重大的理论意义和现实价值。结论:现金股利与钢铁上市公司当期业绩基本呈正相关,但与当期经营现金流量相关性不显著。钢铁行业上市公司应制定恰当的股利政策,促使投资者正确选择投资对象。
Affected by the aftermath of the international financial crisis in 2008, China’s steel industry has been in a state of “continued cold”. In this context, researching the relationship between the dividend policy of listed companies in iron and steel industry and the performance of the company is of great theoretical and practical value. Conclusion: The cash dividend is basically positive related to the current performance of steel listed companies, but it has no significant correlation with the current operating cash flow. Listed companies in the iron and steel industry should formulate appropriate dividend policy, prompting investors to choose the right investment object.