effect of transfer of shares
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The empirical result shows that some variables, such as eps, capacity, equity, and controlling ratio of shareholder, have obvious effect in stock dividend and transfer of reserve to common shares.
实证结果显示上市公司每股收益、送转能力指标、股本规模、控股股东持股比例等对上市公司的送转股有较大的影响。
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