LIFO RESERVE is the difference between the ending inventory under LIFO and FIFO (or other method that might be chosen).
POLITICAL COSTS HYPOTHESIS predicts that firms with low agency and political costs and effective shareholders monitoring will distribute cash dividend and those with moderate agency and political costs may use stock dividends in lieu of cash dividends to separate themselves from firms having high agency and political costs. This indicates that cash dividend firms will face better long-term stock market valuation of their shares than stock dividend firms.
PAID-UP CAPITAL is the total amount paid by shareholders for their shares of capital stock.
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