Chief executives of major companies who donate mostly to the Republican Party were more likely to lay off staff to avoid a loss during the pandemic, new research shows.
Economics & Business
Sep 1, 2022
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22
The relationship between population changes and economic growth has been a controversial topic among demographers for many years. A study published in the Proceedings of the National Academy of Sciences today challenges the ...
Economics & Business
Jun 10, 2019
1
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Today, as part of the UNSW Grand Challenge on Inequality, we release a study entitled A Climate Dividend for Australians that offers a practical solution to the twin problems of climate change and energy affordability.
Environment
Nov 21, 2018
0
6
Two closely-related tax schemes have helped banks and investors avoid tax or even syphon cash directly out of European treasuries totalling billions more than previously thought, an investigation by 19 media revealed Thursday.
Business
Oct 18, 2018
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Apple's tax break on its overseas profits is turning into a $102 billion boon for shareholders.
Business
May 1, 2018
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11
Apple's next big thing will likely be a large dividend increase financed by a tax cut on its overseas profits, but the famously secretive company isn't giving any clues about how big it might be.
Business
Feb 13, 2018
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12
Lam Research Corp. and KLA-Tencor are scrapping their merger agreement due to antitrust regulators' opposition to the deal that would have combined the two makers of equipment for manufacturing semiconductors.
Business
Oct 6, 2016
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0
Microsoft Corp. says its board has approved a dividend increase and a new $40 billion stock buyback plan.
Business
Sep 21, 2016
0
9
Intel stock climbed Thursday after the chipmaker said it expects its revenue to grow again next year and raised its quarterly dividend.
Business
Nov 19, 2015
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30
Microsoft is raising its quarterly dividend 16 percent to 36 cents a share.
Business
Sep 16, 2015
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31
Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business (called retained earnings), or it can be distributed to shareholders. There are two ways to distribute cash to shareholders: share repurchases or dividends. Many corporations retain a portion of their earnings and pay the remainder as a dividend.
For a joint stock company, a dividend is allocated as a fixed amount per share. Therefore, a shareholder receives a dividend in proportion to their shareholding. For the joint stock company, paying dividends is not an expense; rather, it is the division of after tax profits among shareholders. Retained earnings (profits that have not been distributed as dividends) are shown in the shareholder equity section in the company's balance sheet - the same as its issued share capital. Public companies usually pay dividends on a fixed schedule, but may declare a dividend at any time, sometimes called a special dividend to distinguish it from the fixed schedule dividends.
Cooperatives, on the other hand, allocate dividends according to members' activity, so their dividends are often considered to be a pre-tax expense.
Dividends are usually paid in the form of cash, store credits (common among retail consumers' cooperatives) and shares in the company (either newly created shares or existing shares bought in the market.) Further, many public companies offer dividend reinvestment plans, which automatically use the cash dividend to purchase additional shares for the shareholder.
The word "dividend" comes from the Latin word "dividendum" meaning "thing to be divided".
This text uses material from Wikipedia, licensed under CC BY-SA
