1) What is the primary financial measurement that increases shareholder value?

2) Who authorizes a dividend and determines the amount and when it is paid?

3) What are the different types of dividends?

4) What are the three "dates" that are important for accounting for dividends?

5) What dividend date will not cause an accounting transaction?

6) Does a stock dividend affect Retained Earnings? Does it decrease overall equity?

7) What are the two conditions that may exist that could effect how a stock dividend is valued? What are these differences?