问题如下：
Which of the following statements regarding stock dividend is least correct?
选项：
A. The stock dividend does not affect
the shareholders` proportionate ownership in the company.
B. The stock dividend is generally not
taxable to shareholders.
C. The stock dividend may increase the
total market value of the company.
解释：
C is correct.
考点：Different Types of Dividends
解析：股票股利不会改变公司的整体市场价值，在外发行的股票数量会增加，股票价格会因为分红而下降，两者正好抵消，所以总体市场价值不变 。
很多情况下会遇到stock dividend的问题 能选出答案，但这么多题目下来，感觉stock dividend很鸡肋啊 除了股数多了以外，其他的我好像没什么好处