Examlex
Which of the following statements is true concerning economic value added (EVA) ?
Cash Dividend
A payment made by a company out of its earnings to shareholders, typically in the form of cash.
Shares Issued
The number of shares that have been allocated and are held by shareholders, including both public investors and company insiders or affiliates.
Treasury Stock
Stocks that have been initially distributed and then bought back by the company that issued them, thus decreasing the quantity of available shares in the market.
Contra Equity Account
An equity account where balances are opposite to the normal accounts and are used to reduce the value of equity accounts.
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