With the implementation of the bonus-expensing system, companies can no longer issue huge amounts of new stock that dilute the stakes of outside shareholders, without damaging their earnings numbers and causing their stock prices to fall.
分紅費用化之後，為了保持盈餘數字「好看」以免股價崩盤，未來公司將不敢再以濫發股票、稀釋小股東獲利作為犒賞員工的手段。