Difference between revisions of "Dividend"

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:[[Dividend]]. Payable Liability showing amount of cash dividend owed.
 
:[[Dividend]]. Payable Liability showing amount of cash dividend owed.
 
:[[Dividend]]. Cash, other assets, or shares of stock that a corporation issues to the stockholders.
 
:[[Dividend]]. Cash, other assets, or shares of stock that a corporation issues to the stockholders.
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According to [[Principles of Economics by Timothy Taylor (3rd edition)]],
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:[[Dividend]]. A direct payment from a firm to its shareholders.
  
 
==Related concepts==
 
==Related concepts==
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*[[Corporate Accounting]].  
 
*[[Corporate Accounting]].  
  
[[Category: American Accounting]][[Category: Articles]]
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[[Category: American Accounting]][[Category: Economics]][[Category: Articles]]

Latest revision as of 01:12, 2 June 2020

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.

Related concepts

Related lectures