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alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/009/33/97/04_avatar_middle.jpg?t=1714030965" alt data-v-645ad734></div><div id="g1z3zd8bz4p" class="list" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/009/69/79/30_avatar_middle.jpg?t=1651203324" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="list" data-v-645ad734>等8人點贊</div></div></div> <div id="g1z3zd8bz4p" class="send-comment-box" data-v-645ad734><div id="g1z3zd8bz4p" class="comment-input" data-v-645ad734><textarea placeholder="寫20字以上的內容和配圖，有機會被評為熱門帖子，走心原創更容易被其他同學點贊哦" maxLength="1000" class="clock-textarea" data-v-645ad734></textarea> <span title="請輸入要發布的內容哦~" class="textarea-num ban-select" data-v-645ad734>(0/1000)</span></div> <div id="g1z3zd8bz4p" class="flex-center-between mt-15" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-icon flex-center" data-v-645ad734><div id="g1z3zd8bz4p" class="iconfont 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src="https://al3.acc5.com/3fccf1b8b8fea37c0caf9c4b5b7ee1ae.png" alt data-v-645ad734></div></div></div></div> <div id="g1z3zd8bz4p" class="send-comment ban-select" data-v-645ad734>評論</div></div></div> <div id="g1z3zd8bz4p" class="comment-list mt-10" data-v-645ad734><div id="g1z3zd8bz4p" class="list clearfix" data-v-645ad734><div id="g1z3zd8bz4p" class="head-box" data-v-645ad734><img width="100%" height="100%" src="https://pic1.acc5.cn/011/63/12/83_avatar_middle.jpg?t=1651216755" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="comment-data" data-v-645ad734><div id="g1z3zd8bz4p" class="content" data-v-645ad734><span id="g1z3zd8bz4p" class='nickname'>黑白顛倒：</span>滯納金為什么計收入</div> <div id="g1z3zd8bz4p" class="handle-box flex-center-between ban-select" data-v-645ad734><div id="g1z3zd8bz4p" class="time" data-v-645ad734>2025-07-27</div> <div id="g1z3zd8bz4p" class="flex-center comment-vis" data-v-645ad734><div id="g1z3zd8bz4p" class="handle-list iconfont icon-comment" data-v-645ad734>評論</div> <div id="g1z3zd8bz4p" class="handle-list iconfont icon-heart1" data-v-645ad734>首贊</div></div></div> </div></div></div>  <div id="g1z3zd8bz4p" class="work-content" data-v-645ad734><div id="g1z3zd8bz4p" class="community-header mt-30" data-v-645ad734> 推薦帖子 <div id="g1z3zd8bz4p" class="slide-shadow" data-v-645ad734></div></div> <div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/013/35/50/65_avatar_middle.jpg?t=1770162317" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">好好愛自已</div> <div id="g1z3zd8bz4p" class="time">1小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059028.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡打卡打卡打卡打卡打卡打卡打卡打卡打卡</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059028.html" target="_blank" class="list iconfont icon-comment">1</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059011.html" target="_blank" class="content pl-56 text-ellipsis-3">根據“一鳥在手”理論所體現的收益與風險的選擇偏好，股東更偏好于現金股利而非資本利得，傾向于選擇股利支付率高的股票。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/102e55aeca7ec7c271914fda0ad88e90.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059011.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">3小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059010.html" target="_blank" class="content pl-56 text-ellipsis-3">稅差理論：<br />①如果不考慮股票交易成本，企業應采取低現金股利比率的分配政策；<br />②強調稅收在股利分配中對股東財富的重要作用；<br />③如果存在股票的交易成本，偏好取得定期現金股利收益的股東會傾向于企業采用高現金股利支付率政策。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/1697583545fb537579dcf6b7c63b37e7.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059010.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059007.html" target="_blank" class="content pl-56 text-ellipsis-3">制定股利分配政策應考慮的因素中屬于公司因素的有盈余的穩定性、公司流動性、舉債能力、投資機會、資本成本和債務需要。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/fc5a8e92d98717c53aa2b5a395a76d7e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059007.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059001.html" target="_blank" class="content pl-56 text-ellipsis-3">信號理論認為股利向市場傳遞信息可以表現為兩個方面：<br />①股利增長的信號作用，此時認為隨著股利支付率的提高，股價也是提高的；<br />②股利減少的信號作用，認為隨著股利支付率下降，股價是降低的。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/20b105b76ffacb28f40e641ffd9f9fce.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059001.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3059000.html" target="_blank" class="content pl-56 text-ellipsis-3">股利無關論建立在這樣一些假定之上：<br />⑴公司的投資政策已確定并且已經為投資者所理解；<br />⑵不存在股票的發行和交易費用；<br />⑶不存在個人或公司所得稅；<br />⑷不存在信息不對稱；<br />⑸經理與外部投資者之間不存在代理成本。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/d22d77f36b87155018c9188fb0878707.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3059000.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058999.html" target="_blank" class="content pl-56 text-ellipsis-3">股東出于自身考慮，對公司的收益分配產生影響。包括：穩定的收入和避稅；控制權的稀釋。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/333dc084f637b29493fad12cf3264280.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058999.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058998.html" target="_blank" class="content pl-56 text-ellipsis-3">固定股利或穩定增長股利政策、固定股利支付率政策、低正常股利加額外股利政策的理論依據是股利相關論，剩余股利政策的理論依據是股利無關論。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/40a5dcaba93e7aa59421c29b3711d83b.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058998.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058996.html" target="_blank" class="content pl-56 text-ellipsis-3">較高的現金股利滿足不了高邊際稅率階層（稅負高）的需要，而較少的現金股利又會引起低稅率階層的不滿。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/daaa6a5344a4b93336ed43fcca76d6f2.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058996.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058993.html" target="_blank" class="content pl-56 text-ellipsis-3">稅差理論認為，如果不考慮股票的交易成本，企業應采取低現金股利比率的分配政策，使股東在實現未來的資本利得中享有稅收節省。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/1917ef0794db817e2ef087fb0c13514e.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058993.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/010/35/14/61_avatar_middle.jpg?t=1651204018" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">財稅追夢人</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058991.html" target="_blank" class="content pl-56 text-ellipsis-3">打卡打卡加油加油</a>   <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058991.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058989.html" target="_blank" class="content pl-56 text-ellipsis-3">在通貨膨脹的情況下，由于貨幣購買力下降，公司計提的折舊不能滿足重置固定資產的需要，需要動用盈余補足重置固定資產的需要，因此在通貨膨脹時期公司的股利政策往往偏緊。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/5f6b86730ca92ef42adc836dfc924675.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058989.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058985.html" target="_blank" class="content pl-56 text-ellipsis-3">固定股利支付率政策體現了公平對待每一位股東，但由于股利支付率固定，各年股利額隨公司經營的好壞上下波動，因此對穩定股票價格不利。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/b48eef297b28405f7eaffd31d4054abc.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058985.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058982.html" target="_blank" class="content pl-56 text-ellipsis-3">信號理論認為股利向市場傳遞信息可以表現為兩個方面：<br />①股利增長的信號作用，此時認為隨著股利支付率的提高，股價也是提高的；<br />②股利減少的信號作用，認為隨著股利支付率下降，股價是降低的。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/6a6714960fe9b834a45e88f7640ad2d6.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058982.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div><div id="g1z3zd8bz4p" class="work-list" data-v-645ad734><div id="g1z3zd8bz4p" class="dynamic-item" data-v-645ad734> <div id="g1z3zd8bz4p" class="user-info flex-center"><img src="https://pic1.acc5.cn/011/86/56/52_avatar_middle.jpg?t=1658144302" alt class="head"> <div id="g1z3zd8bz4p" class="name-time"><div id="g1z3zd8bz4p" class="name">安天燕</div> <div id="g1z3zd8bz4p" class="time">4小時前</div></div> <div id="g1z3zd8bz4p" class="more-handle iconfont icon-more"><div id="g1z3zd8bz4p" class="more-list-box">         <div id="g1z3zd8bz4p" class="more-list">舉報</div> </div></div> </div> <a href="/community/dynamic_3058978.html" target="_blank" class="content pl-56 text-ellipsis-3">“一鳥在手”理論認為，股東更偏好于現金股利而非資本利得，傾向于選擇股利支付率高的股票。當企業股利支付率提高時，股東承擔的收益風險降低，其所要求的權益資本收益率相應較低，則根據永續年金計算所得的企業權益價值（企業權益價值＝分紅總額/權益資本成本）將會上升。</a> <div id="g1z3zd8bz4p" class="image-box pl-56 clearfix"><img src="https://al3.acc5.com/3c4ebe61a4bc7ce1784ae62580623c41.png?x-oss-process=style/W300" class="list"></div>  <div id="g1z3zd8bz4p" class="handle-box flex-center-between pl-56"><a href="/community/detail?id=56" class="where-community"> 注會考試交流圈 </a> <div id="g1z3zd8bz4p" class="flex-center"><a href="/community/dynamic_3058978.html" target="_blank" class="list iconfont icon-comment">評論</a> <div id="g1z3zd8bz4p" class="list iconfont icon-heart1">首贊</div></div></div></div></div></div></div> <div id="g1z3zd8bz4p" class="right-community" data-v-645ad734><div id="g1z3zd8bz4p" class="head" data-v-645ad734><img width="100%" height="100%" src="https://al3.acc5.com/0a36a0dcc7938f8ee82311a7bdcbba4e.png" alt data-v-645ad734></div> <div id="g1z3zd8bz4p" class="info" data-v-645ad734><div 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