It is a credit to whiners like Icahn that apple already has committed to spending$ 100 billion on a combination of stock buybacks and dividends. 事实上,苹果已经承诺,将斥资1000亿美元,用于股票回购和股东分红,让伊坎等人都与有荣焉。
And if they want to spend it on compensation or stock buybacks or dividends, let them pay the long-term capital gains rate. 如果他们将钱花在补偿、股票回购或分红上面,则可以要求他们支付长期资本收益税金。
Another option would be to spin out the units as publicly traded companies, either through initial public offerings or stock dividends to shareholders. 另一个选择是通过首次公开募股或是向股东派送红股将子公司作为单独的上市公司剥离。
Oil companies didn't have to choose between paying down debt, raising stock dividends, increasing their cash balances or expanding capital budgets. 石油公司那时并不需要在提前还清债务、提高股票派息、增加现金持有以及扩大资本支出中间做选择。
Preferred stock whose dividends if omitted accumulate until paid out. 可以累积未发放的股息待将来一齐补发的优先股。
The techniques are similar to the capital stress tests, though the results will not dictate stock repurchases or dividends. 测试的技术与资本压力测试类似,但测试结果不会用来强迫银行回购股票或分红。
Equity Incentive of Listed Companies, Earning Manipulation and Stock Dividends and Common Reserves Capitalizing 上市公司股权激励、行权价操纵与送转股
Some corporate actions, such as stock splits and stock dividends, require simple changes in the common shares outstanding and the stock prices of the companies in the Index. 此外,一些公司行为例如拆股和股票分红,需要对指数中该公司的普通股流通股数和股价作一些简单的调整。
In accounting for small stock dividends ( less than 20%), the market value of the new shares is transferred from the Retained Earnings accounts to the Paid-in Capital accounts. 在核算小比例股票股利时(小于20%),新增股份的市价从留存收益账户转入缴入股本账户。
Stock dividends tend to reduce the market price per share of stock because there are more shares available. Lower priced shares are in general more easily marketable. 红股会降低市场上每股的价格,因为股数增加了。总的说来,股票价格越低,就越容易交易。
When a company has preferred stock outstanding, we first deduct from net income the amount of current year preferred stock dividends. 如果公司有发行在外的优先股,我们首先应从净收益中减除当年优先股的股利。
An Empirical Study of Motivations behind Stock Dividends in China's Listed Companies 中国上市公司送转股行为动因的实证研究
Large stock dividends generally have the effect of proportionately reducing the market price of the stock. 大比例股票股利通常会成比例降低股票的市价。
Stock dividends are not taxable income to the recipient as are cash dividends. 红股与现金红利不同,对收入者没有所得税。
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. 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。
The accounting treatments of stock dividends is a controversial issue in the accounting area. 送股的会计处理是会计领域的一个颇具争议的问题。
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. These three patterns have similarity and difference. 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。
A Study on the Reaction-Bias of Chinese Stock Market: An Empirical Analysis Based on Stock Dividends 中国证券市场反应偏差的研究&基于股票股利的实证研究
Control of the Largest Shareholder and Earnings Management: Evidences from Stock Dividends 大股东控制与盈余管理行为研究:来自配股公司的证据
The result shows that non-circulated shareholders get high return rate by cash dividends, and circulated shareholders high return rate by stock dividends. 研究表明,分配现金股利使非流通股股东实现高回报率,流通股股东获得股票股利的较高短期收益率。
Some new option pricing formulas are derived on condition that the model is jump-diffusion, the stock pays dividends and the stochastic interest rate are continuous or discontinuous. 分别在股票支付红利、跳-扩散模型,在连续随机利率、跳-扩散模型,和在不连续随机利率、跳-扩散模型的假设下,推导出了各自新的期权定价公式。
But these measures are inadequacies, the paper analyze methods used in eliminating double taxation, and propose some advices as follows: 1. Improve the concept of dividends: Abolish taxing on stock dividends. 2. 但这些措施都存在不足之处,本文比较分析国外采用的减除方法及改革思路,对我国消除股息经济性双重征税提出以下建议:1.进一步完善我国股息的概念,取消对股票股息征税。
There are very few researches focused on stock dividends. 很少有人单独对股票股利做出研究。
The general forms of dividend distribution mainly include cash dividends, property dividends, debt dividends and stock dividends. 常见的股利分配方式主要有现金股利、财产股利、负债股利、股票股利。
First, the article analyzed the affect of stock prices and dividends of listed banks on executive compensation. And then analyzed the link between the listed banks profit composition and fees. Finally, the article analyzed many of the factors listed bank executive paid. 首先分析了上市银行的股票价格和派息对高管薪酬的影响,然后分析了上市银行利润构成和收费项目之间的联系,最后对上市银行高管薪酬的诸多影响因素进行了多元回归分析。
Market quotation plays a part in stock dividends policy and market reaction. 第二,市场行情对送转公司的股利政策和市场反应都有直接影响。
The dividend policies of the listed company should base on sustainable needs, but the results of empirical research show that there is no correlation between stock dividends and cash demands of corporations. 上市公司分配股票股利应基于可持续增长的需求,但是实证结果表明每股股票股利高低与实现可持续增长对现金需求强烈程度不相关。
In the second chapter, we study the relevant option pricing theories based on the stochastic interest rates under the stock dividends payments, which finally leads to the call option pricing model, the put option pricing model and the compound option pricing model. 第二章研究了随机利率情形下、股票支付红利时期权定价的相关问题,并推导出了看涨、看跌和各种复合期权的定价模型。
At present, caused by equity structure changes due to Seasoned Equity Offering, Stock Dividends, announcement effect and reaction-bias research is not very large in China. Domestic research mainly focuses on whether announcement effect exists, and why positive or negative effects are produced. 目前国内对由于A股总量变动而引起的股价效应及反应偏差的研究不是非常多,国内的研究主要集中在是否存在股价效应,以及产生正的或负的股价效应的原因。
Combination of listed companies in our country the practice of behavioral finance theory with the rights and interests of the financing of their preference, investment strategy and the selection of preferred stock dividends for the behavior analysis. 结合我国上市公司实践,用行为财务理论对其权益融资偏好、投资策略的选择以及股票股利偏好进行了行为分析。