你可能要问,那公司发放股票股利到底是为了什么呢,意义何在?
Then you might ask, why in the world do companies issue stock dividends anyway, what's the point?
按企业会计制度规定,资本公积可转增资本,盈余公积也可转增资本,利润分配还可以发放股票股利,这三者既有一致的地方,又有区别。
According to the enterprise system, capital surplus can be turned to increase capital, reserve surplus also can be turned to increase capital, and profits distribution can distribute stock dividends.
其次利用2003年上市公司的相关数据,验证了现金流量越好的公司越倾向于发放现金股利,应计利润越多的公司越倾向于发放股票股利。
Using the data of 2003 we find that the companies with more accrued tend to pay stock dividends and the companies with better CFO prefer to pay cash dividends.
不管你是否支付股利,你公司的运转都不会发生变化,如果不发放股利,那就意味着,以股票回购代替股利分配
You see, you can keep the operations the same whether or not you pay a dividend, if choosing not to pay a dividend means substituting stock repurchase for dividend.
我们几乎将所有股票都发给了员工,作为他们的薪酬,希望能这样激励他们,让他们感到,自己是公司的一份子,但是我们从不发放股利。
We gave shares to almost all of our employees as part of their compensation and we hoped that would motivate them and make them feel a part of the company but we never paid them a dividend.
有时公司会宣布,他们不发放现金股利,取而代之的是股票股利。
Sometimes companies will announce that they are paying not a cash dividend, but they're paying a stock dividend.
有时公司会宣布,他们不发放现金股利,取而代之的是股票股利。
Sometimes companies will announce that they are paying not a cash dividend, but they're paying a stock dividend.
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