Dividend policyStandards by which a firm determines the amount of money it will pay as dividends.
Special dividendSpecial dividend
Also referred to as an extra dividend. Dividend that is unlikely to be repeated.
Traditional view (of dividend policy)Traditional view (of dividend policy)
An argument that, "within reason," investors prefer higher investors to lower dividends because the dividend is sure but future investors are uncertain.
Dividend Disbursing AgentDividend Disbursing Agent
A commercial bank or financial institution that disburses dividend to the securityholders. Usually a Transfer Agent is also the Dividend Disbursing Agent.
Dow dividend theoryDow dividend theory
See: Dogs of the Dow.
Accumulated dividendAccumulated dividend
A dividend which is due to holders of cumulative preference shares but which has not yet been paid. The amount is carried forward on the company's books as a liability until it is paid.
Discounted dividend model (DDM)
Tax differential view (of dividend policy)
Cumulative dividend feature
Dividend trade roll or play
Dividend payout ratio
Residual dividend approach