🧾The decision to declare dividends is made by the Board of Directors.
🗓️Dividend announcements include declaration, record, and payment dates.
💰Cash dividends result in a decrease in retained earnings.
💼Stock dividends are paid in additional shares of stock.
📈Stock prices may increase leading up to the date of record for a dividend.
Who decides to declare dividends?
—The decision to declare dividends rests with the Board of Directors.
What are the key dates in a dividend announcement?
—The key dates include the declaration, record, and payment dates.
How do cash dividends affect a company's financials?
—Cash dividends decrease a company's retained earnings.
What are stock dividends?
—Stock dividends are payments made in additional shares of stock.
Why do stock prices increase before the date of record?
—Stock prices may increase as investors anticipate receiving a dividend.
00:00The decision to declare dividends rests with the Board of Directors.
00:23Dividend announcements include declaration, record, and payment dates.
01:20Cash dividends result in a decrease in retained earnings.
02:23Stock dividends are paid in additional shares of stock.
03:59Stock prices may increase leading up to the date of record for a dividend.
