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EDMI010.pdf

Article Title : Analysis on the Influence of Dividend Decision on Owner's Equity-- Taking Garden Biochemical Company as an Example
Author(s) : Qianqian Chen
Corresponding Author : Qianqian Chen
Keywords : Dividend Decision; Garden Biochemical Company; Owner's Equity.
PDF : http://download.BCPub.org/proceedings/2021/EDMI2021/EDMI010.pdf
Abstract

Dividend policy reflects the operating conditions of an enterprise. Good and stable encouragement policies can convey the information of good operation of the enterprise to the market and attract more investors, and further affect its stock price and enhance its value. This study summarized the development and progress of dividend policy in China, reviewed existing literatures of dividend policy, and selected Garden Biochemical Company as an example to analyze its dividend distribution scheme and characteristics, as well as the effects of its dividend decision on the owner's equity. Based on the above analysis, this study put forward effective suggestions on operation and business development to Garden Biochemical Company.

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