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Article

Analysis of the Dividend Policy Decision-Making Mechanism of Chinese and Taiwanese Lithium Battery Industries

1
Department of Finance, Ling Tung University, Taichung 408, Taiwan
2
Department of International Business, Ling Tung University, Taichung 408, Taiwan
3
Department of Marketing and Logistics Management, Ling Tung University, Taichung 408, Taiwan
4
Department of Industrial Education and Technology, National Changhua University of Education, Changhua City 500, Taiwan
*
Author to whom correspondence should be addressed.
Mathematics 2020, 8(10), 1689; https://doi.org/10.3390/math8101689
Received: 10 August 2020 / Revised: 21 September 2020 / Accepted: 23 September 2020 / Published: 1 October 2020
(This article belongs to the Special Issue Mathematical Analysis in Economics and Management)
This study mainly focuses on the mechanisms and influencing factors of formulating dividend policies in the Chinese and Taiwanese lithium battery industries. According to the relevant literature, enterprises should consider financial status, project operations, the decision preferences of their executives, and shareholder equity when drawing up dividend policies. This study first uses the Modified Delphi Approach to set up the hierarchy analysis structure, and then use the Fuzzy Analytical Hierarchy Process for the study method. From the empirical results, this study finds that there exist differences between Chinese and Taiwanese lithium battery manufacturing supply chains, in terms of the process and considered factors when making decisions regarding dividend policies. The empirical results of the study show that dividend policies of Chinese lithium battery manufacturers emphasize more on the future growth of enterprises, earnings expectation and retained earnings, investment decisions, enterprise scale, and operating performance and profit whereas Taiwanese lithium battery manufacturers focus more on information asymmetry. View Full-Text
Keywords: dividend policy; industrial management; financial strategy; Delphi Approach; Fuzzy Analytical Hierarchy Process; policy comparison dividend policy; industrial management; financial strategy; Delphi Approach; Fuzzy Analytical Hierarchy Process; policy comparison
MDPI and ACS Style

Sheng, T.-C.; Chang, A.; Lan, S.-H.; Li, S.-C. Analysis of the Dividend Policy Decision-Making Mechanism of Chinese and Taiwanese Lithium Battery Industries. Mathematics 2020, 8, 1689. https://doi.org/10.3390/math8101689

AMA Style

Sheng T-C, Chang A, Lan S-H, Li S-C. Analysis of the Dividend Policy Decision-Making Mechanism of Chinese and Taiwanese Lithium Battery Industries. Mathematics. 2020; 8(10):1689. https://doi.org/10.3390/math8101689

Chicago/Turabian Style

Sheng, Tzu-Chun, Alvin Chang, Shu-Hui Lan, and Shih-Cheng Li. 2020. "Analysis of the Dividend Policy Decision-Making Mechanism of Chinese and Taiwanese Lithium Battery Industries" Mathematics 8, no. 10: 1689. https://doi.org/10.3390/math8101689

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