Holder-of-record date
Holder-of-record date is a date on which a company can list the stockholder as an owner.
Definitions
According to Financial Management Theory and Practice by Eugene F. Brigham and Michael C. Ehrhardt (13th edition),
- Holder-of-record date. If a company lists the stockholder as an owner on the holder-of-record date, then the stockholder receives the dividend.
Related concepts
- Financial management. A combination of enterprise efforts undertaken in order to procure and utilize monetary resources of the enterprise.