A Stock Dividend

question 121

Multiple Choice

A stock dividend:

• A)is the same thing as a stock split.
• B)will reduce shareholders' equity just like a cash dividend.
• C)will not change any of the accounts within shareholders' equity.
• D)will reduce retained earnings just like a cash dividend.

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Definitions:

NLRA

The National Labor Relations Act of 1935, also known as the Wagner Act, which protects the rights of employees to organize and to bargain collectively with their employers.

Collective Bargaining Agreement

A legally binding agreement resulting from negotiations between an employer and a union representing the employees, setting out the terms and conditions of employment.

Fact-finding

A dispute resolution process where an impartial expert investigates the facts of a disagreement and recommends a non-binding solution.

Mediation

A form of alternative dispute resolution where a neutral third party helps conflicting parties find a mutually acceptable solution.