They only impact the shareholders' equity section of the balance sheet. Stock dividends reduce retained earnings and reallocate the amount to the common stock account, thereby increasing it.

After cash dividends are paid, the company's balance sheet does not have any accounts associated with dividends. However, the company's balance sheet size is reduced, as its assets and equity are ...

For example, if a company declares ... On a company's balance sheet, common stock is recorded in the "stockholders' equity" section. This is where investors can determine the book value, or ...