Dividend
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retai...
Dividend - Wikipedia
Dividend yield
The dividend yield or dividend-price ratio of a share is the dividend per share, divided by the price per share. It is also a company's total annual dividend payments divided by its market capitalizat...
Dividend payout ratio
Dividend payout ratio is the fraction of net income a firm pays to its stockholders in dividends:The part of the earnings not paid to investors is left for investment to provide for future earnings g...
Ex-dividend date
The ex-dividend date, also known as the reinvestment date, is an investment term involving the timing of payment of dividends on stocks of corporations, income trusts, and other financial holdings, bo...
High-yield stocks
A high-yield stock is a stock whose dividend yield is higher than the yield of any benchmark average such as the ten-year US Treasury note. The classification of a high-yield stock is relative to the ...
Dividend reinvestment plan
A dividend reinvestment program or dividend reinvestment plan (DRIP) is an equity investment option offered directly from the underlying company. The investor does not receive quarterly dividends dire...
Special dividend
A special dividend is a payment made by a company to its shareholders that the company declares to be separate from the typical recurring dividend cycle, if any, for the company. Usually when a compa...
Dividend stripping
Dividend stripping is the purchase of shares just before a dividend is paid, and the sale of those shares after that payment, i.e. when they go ex-dividend. On the day the company trades ex-dividend, ...
List of companies paying scrip dividends
This is a list of publicly traded companies that offer their shareholders the option to be paid with scrip dividends.
Dividend future
In finance, a dividend future is an exchange-traded derivative contract that allows investors to take positions on future dividend payments. Dividend futures can be on a single company, a basket of co...
Dividend imputation
Dividend imputation is a corporate tax system in which some or all of the tax paid by a company may be attributed, or imputed, to the shareholders by way of a tax credit to reduce the income tax payab...
Dividend distribution tax
Dividend distribution tax is the tax levied by the Indian Government on companies according to the dividend paid to a company's investors.At present the dividend distribution tax is 15%, according to ...
High yield stocks
A high-yield stock is a stock whose dividend yield is higher than the yield of any benchmark average such as the ten-year US Treasury note. The classification of a high-yield stock is relative to the ...
Dividend tax
A dividend tax is an income tax on dividend payments to the shareholders (stockholders) of a company.
In many jurisdictions, the government requires the company to withhold at least the standard t...
Division 7A dividend
A Division 7A dividend in the Australian tax system is an amount treated by the Australian Tax Office (ATO) as an assessable dividend of a shareholder of a private company that attempts to make a tax-...
Liquidating distribution
A liquidating distribution (or liquidating dividend) is a type of nondividend distribution made by a corporation or a partnership to its shareholders during its partial or complete liquidation. Liquid...
Dividend puzzle
The dividend puzzle is a concept in finance in which companies that pay dividends are rewarded by investors with higher valuations, even though, according to many economists, it should not matter to i...
Bonus share
A bonus share is a free share of stock given to current shareholders in a company, based upon the number of shares that the shareholder already owns While the issue of bonus shares increases the tot...
Alaska Permanent Fund
The Alaska Permanent Fund is a constitutionally established permanent fund managed by a state-owned corporation, the Alaska Permanent Fund Corporation (APFC). The fund was established in Alaska in 197...
Book closure
When shares of a joint stock company invariably change hands during market trades, identifying the owner of some shares becomes difficult. So it is difficult to pass on certain benefits (like share bo...
Eisner v. Macomber
Eisner v. Macomber, 252 U.S. 189 (1920), was a tax case before the United States Supreme Court. It is notable for the following holdings:
In 1895, the Supreme Court had held in Pollock that a...
The Dividend Decision
Dividend policy is concerned with financial policies regarding paying cash dividend in the present or paying an increased dividend at a later stage. Whether to issue dividends, and what amount, is de...
Dividend cover
Dividend cover is the ratio of company's earnings (net income) over the dividend paid to shareholders, calculated as earnings per share divided by the dividend per share. So, if a company has earnings...
Dividend units
In finance, a dividend unit is the right to receive payments equal to actual dividends paid on a share or a stock. A dividend unit can be granted for a term, for example 20 years from the date of gran...
Dividend policy
Dividend policy is concerned with financial policies regarding paying cash dividend in the present or paying an increased dividend at a later stage. Whether to issue dividends, and what amount, is de...
Dividend policy - Wikipedia
East India Stock Dividend Redemption Act 1873
The East India Stock Dividend Redemption Act 1873 was an Act of the Parliament of the United Kingdom, passed in 1873, that formally dissolved the British East India Company.It was one of the East Indi...
Interim dividend
A dividend is a payment made by a corporation to its shareholders, usually as a distribution of profits. When a corporation earns a profit or surplus, it can re-invest it in the business (called retai...
List of companies paying monthly dividends
This is a list of publicly traded companies that pay monthly dividends.This list intentionally does not include funds such as Exchange-traded funds, Closed-end funds, Mutual funds and Income funds.
Scrip issue
A scrip issue, also known as capitalisation issue or bonus issue, is a form of secondary issue where a company's cash reserves are converted into new shares and given to existing shareholders. In the ...
Common stock dividend
A common stock dividend is the dividend paid to common stock owners from the profits of the company. Like other dividends, the payout is in the form of cash or other like stock. The law may regulate...
Towne v. Eisner
Towne v. Eisner, 245 U.S. 418 (1918), is a United States Supreme Court case in which the Court held that "a stock dividend based on accumulated profits was not 'income' within the true intent of the s...