Dividend

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Dividend is cash, other assets, or shares of stock that a corporation issues to the stockholders or, in other words, distributes to stockholders as their earnings. Dividend is payable liability showing amount of cash dividend owed.


Definitions

According to College Accounting: A Practical Approach by Slater (13th edition)‎,

Dividend. Cash or other assets that a corporation distributes as earnings to stockholders.
Dividend. Payable Liability showing amount of cash dividend owed.
Dividend. Cash, other assets, or shares of stock that a corporation issues to the stockholders.

According to Principles of Economics by Timothy Taylor (3rd edition),

Dividend. A direct payment from a firm to its shareholders.

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