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As defined in your text,a theory is
Cash Dividend
A payment made by a company out of its profits to shareholders, usually in the form of cash.
Dividend Payment
A distribution of a portion of a company's earnings to its shareholders, typically in the form of cash or stock.
Common Stock
A type of equity security that represents ownership in a corporation, with voting rights and a share in profits through dividends.
Paid-In Capital
Paid-in capital is the amount of money a company has received from shareholders in exchange for shares of stock.
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