Which user group is described as being interested in the enterprise's ability to pay dividends?

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Dividends are payments made to the owners of the company from its earnings. The group most interested in the ability to pay dividends are the stockholders, the owners who stand to receive those payments. Lenders focus on whether the company can meet debt obligations, and suppliers care about timely payments for goods and services. Investors may care about returns, but dividends directly benefit the owners, so stockholders are the best fit.