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SIE: Equity Securities
SIE practice questioneasyCommon Stock — Dividends

Which of the following statements about common stock dividends is correct?

  1. ACommon stock dividends must be declared by the board of directors✓ Correct answer
  2. BCommon stock dividends are always paid quarterly
  3. CCommon stock dividends are a tax-deductible expense for the corporation
  4. DCommon stock dividends are guaranteed by the corporation
Explanation

Why ACommon stock dividends must be declared by the board of directors

Common stock dividends must be declared by the board of directors — they are never guaranteed (A is wrong). While many companies pay quarterly, there is no requirement to do so (C is wrong). Dividends are paid from after-tax profits and are NOT tax-deductible for the corporation (D is wrong), unlike bond interest payments.

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