Dividend recapitalization is when a private equity firm issues new debt to raise money to pay special dividends to investors who helped finance the original purchase of the portfolio company.
Dividend yield, displayed as a percentage, is the amount of money a company pays shareholders for holding shares divided by the current price of its shares.
A Dividend Received Deduction (DRD) applies to certain corporations that receive dividends from related entities and mitigates potential triple taxation effects.
Downward round refers to a private company offering additional shares to be sold at a price lower than that at which they were sold in the previous funding round.
The Equity Premium (EPP) conundrum refers to the excessively high historical predominance of equities over Treasury bills, which is difficult to explain.