Many investors focus on how much a company pays in dividends. Most companies report their dividends on a cash-flow statement or in a separate accounting summary in their regular disclosures to ...

Dividends are a return of cash flow. Companies have a long list of items that use cash flow, most of which come before dividends. If you don't understand a company's balance sheet, you could end up ...

While most dividends are paid in cash, some companies choose to pay dividends in stock. This situation can arise when a company has a legal obligation to pay a dividend, but does not have enough ...

Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, and has a degree in accounting and finance from DePaul University. As the name implies, a balance sheet should reveal ...