Because listed companies in Taiwan seldom pay cash dividends, we use the average of earnings before tax of all listed companies as a proximate variable for the dividend index.
Because listed companies in Taiwan seldom pay cash dividends, we use the average of earnings before tax of all listed companies as a proximate variable for the dividend index.
由于台湾甚少分配现金股利，本文以全体上市公司平均税前盈馀代替股利。