Under the background of stock market in China,thraugh viewing "theory of tax rate s influence" and "theory of disliking stock-dividend" by foreign economists, whether we may explain them as that "during days without interest rate the margin of stook s moving down is less than stock-dividend of each share" is a common phenomenon existed in stook markets or not.
以中国内地的股市为背景,检验国外经济学家提出的"税率影响学说"以及"股利厌恶学说"是否可以合理解释"除息日被除息的股票股价下跌的幅度小于该股票每股股利"这一股市中普遍存在的现象。