Can you backdate dividends? Each quarter, pick a random date 1-2 months back as the date of record.
Both NYSE and Nasdaq rules require the record date to be announced at least 10 days in advance, so a mainstream U.S.-listed company can't backdate it. Whether it'd pass SEC muster if we take exchange rules out of the picture, I don't know.
Yes, I think that’s something companies may consider eventually.