Abstract
A participating dividend is paid on a participating preferred stock. Owners of this participating preferred stock are entitled to receive additional payments over and above the normal dividend rate in certain sets of circumstances. Typically, a specific event would trigger an additional dividend payment. Typical examples would include a take-over or an increase in the normal payout to common stockholders (ordinary shareholders). In each case a mathematical calculation is made to link the additional preferred stock payment to any increases in the common stock payout.
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© 2004 Jonathan Sutherland and Diane Canwell
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Sutherland, J., Canwell, D. (2004). Pp. In: Key Concepts in Accounting and Finance. Palgrave Key Concepts. Palgrave, London. https://doi.org/10.1007/978-0-230-20472-0_16
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DOI: https://doi.org/10.1007/978-0-230-20472-0_16
Publisher Name: Palgrave, London
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