Examlex
A policy of dividend "smoothing" refers to:
External Evaluator
An external evaluator is an independent party, not directly involved in a project or program, who assesses the performance, outcomes, or impact, providing unbiased, objective evaluations.
Outside Company
A firm or business that is external or not directly connected to one's own organization.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies, where the investment is recorded at original cost and adjusted for the investor's share of the investee's profit or loss.
Cash Dividend
A distribution of a company's earnings to shareholders in the form of cash.
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