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Stockholders' Equity
The residual interest or ownership in the assets of a corporation after deducting liabilities, often referred to as shareholders' equity.
Stock Dividend
A form of dividend payment made in shares of stock rather than cash, often signaling a company's growth prospects or lack of sufficient cash flow.
Common Stock Dividends Distributable
Amounts declared by a company to be paid as dividends to holders of its common stock, recorded as a liability until paid.
Stock Split
An action by a company to divide its existing shares into multiple shares to lower the trading price of the stock, making it more accessible to investors.
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