结果发现，市场对现金股利宣告没有反映，现金股利政策不能有效地发挥信号传递作用。
The results shew that the market has no reflect on cash dividend, so the policy of cash dividend can't have positive effect on signal transference.
留存收益的余额是企业自营业开始以来的累计净收益减去已宣告股利和任何净损失后的差额。
Retained Earnings carries the balance of the business's net in - come accumulated over its lifetime, less its declared dividends and any net losses.
支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as account Receivable.
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