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现金股利隧道效应的存在使得对它的研究有必要也有意义。本文选取现金股利隧道效应的影响因素之一自由现金流,进而研究自由现金流与现金股利隧道效应的关系。
The existence of cash dividend tunneling makes it necessary and meaningful for its research. This paper chooses one of the influencing factors of the tunneling effect of cash dividend free cash flow, and then studies the relationship between free cash flow and the cash dividend tunneling effect.