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In the Balanced Scorecard system, core objectives and measures
Dividend Theory
A set of principles and theories that explain the rationale and effects of dividend policies on an organization's value and shareholders' wealth.
Capital Gains
Capital gains represent the positive difference between the sale price of an asset and its original purchase price.
Target Payout Ratio
The target payout ratio is a company’s long-term goal for the percentage of its earnings that will be paid out to shareholders as dividends.
Residual
The remaining value of an asset after depreciation or the remaining amount after all deductions have been made.
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