choose the correct option please

14. Among the following statements about dividend policy, what is correct is ()

A) Adopt a residual dividend policy and keep the asset-liability ratio unchanged.

B) Adopt a fixed dividend payment rate policy, which can make dividends and company earnings work closely together, which is beneficial Stabilize stock prices

C) Adopt a fixed dividend policy. When the surplus is low, it will easily lead to the companys shortage of funds and increase the companys risk.

D) Adopt a low normal dividend plus additional dividend policy. Dividends and earnings do not match, which is not conducive to enhancing shareholders confidence in the company.