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Why do companies give dividends? Are companies required to declare dividends? What factors have to be considered by a company before giving a dividend? What

Why do companies give dividends? Are companies required to declare dividends? What factors have to be considered by a company before giving a dividend? What are the important dates with respect to dividends? Also, what is the difference between a cash dividend and a stock dividend? How is a stock split different from a dividend? Or is it different from a dividend? What is the accounting impact of a pure stock dividend versus a pure stock split?

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