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  2. Share Prices
  3. Finance Glossary
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  5. Accumulated Dividend

Accumulated Dividend

Definition of 'Accumulated Dividend'

A dividend, which has not yet been paid, but which is due to holders of cumulative preference shares.

The amount appears as a liability for accounting purposes, until it is paid.

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Related Terms

Cum-DividendClientele EffectsHuman CapitalSinking FundDividend CoverDividend IrrelevanceDividend Valuation ModelsDividend YieldDVMExEx-DividendFinal dividendGross Dividend YieldIrrelevancy of the Dividend Proposition - by Modigliani and MillerSpecial DividendAuction Market Preffered Stock (AMPS)Beating the FTSEBooks Closed DayClaims Processing Unit (CPU)Classical Tax System

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