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2. Ex-dividend date - Wikipedia

   en.wikipedia.org/wiki/Ex-dividend_date

   For instance, if the record date is Sunday, then the ex-dividend date is the preceding Thursday, not Friday — assuming no intervening holidays. To be a stockholder on the record date, an investor must purchase the stock before the ex-dividend date in order to allow for the 1-trading day settlement of the stock purchase. If the investor ...

3. Black's approximation - Wikipedia

   en.wikipedia.org/wiki/Black's_approximation

   The Black–Scholes formula (hereinafter, "BS Formula") provides an explicit equation for the value of a call option on a non-dividend paying stock. In case the stock pays one or more discrete dividend(s) no closed formula is known, but several approximations can be used, or else the Black–Scholes PDE will have to be solved numerically.

4. Stock duration - Wikipedia

   en.wikipedia.org/wiki/Stock_duration

   If a stock doesn't pay dividends, other methods using distributable cash flows, may be utilized. The duration of an equity is a noisy analogue of the Macaulay duration of a bond, due to the variability and unpredictability of dividend payments. The duration of a stock or the stock market is implied rather than deterministic.

5. Special dividend - Wikipedia

   en.wikipedia.org/wiki/Special_dividend

   Conversely, if you buy stock after the record date but before the ex-dividend date of a large special dividend, you are entitled to the dividend and will receive it via the due bill process. As is the case with all dividends, if you sell your stock prior to the ex-dividend date, within the due bill period, you relinquish your right to the dividend.

6. Common stock dividend - Wikipedia

   en.wikipedia.org/wiki/Common_stock_dividend

   A common stock dividend is the dividend paid to common stock owners from the profits of the company. Like other dividends, the payout is in the form of either cash or stock. The law may regulate the size of the common stock dividend particularly when the payout is a cash distribution tantamount to a liquidation.

7. Accounting equation - Wikipedia

   en.wikipedia.org/wiki/Accounting_equation

   Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...