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  3. Which of the following is a reason why a company might issue a stock dividend?__

Which of the following is a reason why a company might issue a stock dividend?__

游客2025-06-20  27
问题 Which of the following is a reason why a company might issue a stock dividend?______.
选项 A、To show that the company is performing well
B、To give stockholders a nontaxable distribution
C、To increase the shares outstanding, while keeping the price per share low enough to attract small investors
D、All of the above
答案 D
解析 答案为D项。stock dividend“股份股利，股票股利”，即上市公司以本公司的股票代替现金作为股利向股东分红的一种形式。这种分红形式即送红股的形式。所送红股是由红利转增资本或盈余公积金转增资本形成的，属于无偿增资发行股票。股票股利的发放显示了发行公司经营状况良好；股票股利是免所得税的；股票股利的发放将使每股市场价保持在较低的价位，以吸引小投资者，增加发行在外的股票数量。本题中A项、B项、C项表示的都是公司发放股息的原因，故选D项。
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