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The McGraw-Hill 36-Hour Course: Finance for Non-Financial Managers 3/E, 3rd Edition by Robert Cooke, Susan Shelly, H. George Shoffner

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APPENDIX DDATES PERTINENT TO DIVIDENDS ON PUBLICLY HELD STOCK

There are several dates that are pertinent to dividends. The declaration date is the day on which the board of directors of a corporation declares that the stockholders should receive a dividend, and how much that dividend will be. The amount is stated as so much per share of stock. At that point, the total of the declared dividends is deducted from equity and added to the liabilities of the corporation.

The record date is the date on which the person who will pay the dividends looks at the list of stockholders to determine who will be paid the dividend. This is not very pertinent to a small, family-held corporation, but it is critical to the stockholders of any corporation whose stock ...

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