Shareholders are the owners of the joint stock company. Generally the company distributes a portion of its earnings to the shareholders. The parts of earnings which is distributed among the shareholders is called dividend.
Some scholars define dividend as follows-
Dividend refers to that portion of a firm net earnings which is paid out to the shareholders.- By M. Y. Khan and P. K. Jain
Some scholars define dividend as follows-
Dividend refers to that portion of a firm net earnings which is paid out to the shareholders.- By M. Y. Khan and P. K. Jain
Dividend is a payment made out of a firm earnings to each owner in the form either cash or stock.- By Ross, Wester Field and Jordan
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