Examlex
Which of these diagnostic statements about DMDD is false?
Small Stock Dividend
A dividend paid in the form of additional shares of the issuing corporation, typically representing less than a 25% increase of the outstanding shares.
Retained Earnings
The portion of net income that is retained by the corporation rather than distributed to its owners as dividends.
Additional Paid-In Capital
Additional paid-in capital is the amount of money that shareholders have paid for shares above the stated par value during issuance, representing excess funds contributed by shareholders.
Shares Outstanding
The total number of a company's shares of stock that are owned by shareholders, including both public investors and corporate insiders.
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