Examlex
Concerning XBRL,which of the following statements is not true?
Holders of Record
Registered owners of securities at a specific time who are entitled to receive dividends or distributions announced by a company.
Dividend Payable
A liability recorded on a company's balance sheet for the dividends declared by the board of directors that have not yet been paid out to shareholders.
Stock Split
A corporate action in which a company divides its existing shares into multiple shares to boost the liquidity of the shares, although the overall value of the company doesn't change.
Book Value
The net value of a company's assets minus its liabilities, often used to evaluate its financial health.
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