关于股票分割原因的研究综述  

A Commentary about the Reasons for Stock Split

作　　者：周彦春[1] 

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2012年第2期70-72,共3页Shandong Textile Economy

摘　　要：上市公司在派发股利时,既可以派发现金股利,也可以派发股票股利,也有的公司进行股票分割。随着我国证券市场的不断发展和完善,上市公司为了各种不同的目的而运用股票分割日益增多。上市公司为什么要进行股票分割呢?本文的目的是对上市公司股票分割原因作一述评,了解这些内容对上市公司股利分配政策的研究是有利的。When the listed companies distributing dividends, they can distribute cash dividends, stock dividends, or split stock. With the continuous development and improvement of China’s securities market, listed companies with a variety of purposes for the using of the stock split. Why did the listed companies split stock？ The purpose of this article is to make a review of the reasons for stock splits, understanding the content is beneficial for researching the dividend policy of listed companies.

关 键 词：股票分割 信号假说 交易区间假说 

分 类 号：F830.91[经济管理—金融学]