A Gap in GAAP: Accounting for Midrange Stock Distributions.
研究了中等范围股票分配的会计处理方法，区分股利与股票分割，分析GAAP对股票分配的法律限制，并进行实证检验。
Abstract Examines the accounting treatment for midrange stock distributions. Distinction between dividends and splits; Generally accepted accounting principles' (GAAP) legal restrictions on accounting for stock distributions; Empirical tests of accounting for midrange stock distributions.