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What is the difference between the burden of proof for civil and criminal fraud?
Owner's Equity
The residual interest in the assets of an entity after deducting liabilities, representing the owners' share in the company's assets.
Dividend-to-Earnings Ratio
The dividend-to-earnings ratio indicates what portion of a company's earnings is paid out as dividends to shareholders, reflecting the company's dividend payout policy.
Target Payout Ratio
A firm’s long-term desired dividend–earnings ratio.
Dividend Yield
A financial ratio that shows how much a company pays out in dividends each year relative to its stock price.
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