Stockholder equity

 

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Stockholder equity

Balance sheet item that includes the book value of ownership in the corporation. It includes capital stock, paid-in surplus, and retained earnings.



Stockholder equity

Similar Matches

Principal stockholder

Principal stockholder

A stockholder who owns 10% or more of the voting stock of a company. Such stockholders must report all trading in the stock to the SEC pursuant insider trading rules.


Stockholder

Stockholder

See: Shareholder.


Stockholder books

Stockholder books

Set of books kept by firm management for its annual report that follows Financial Accounting Standards Board rules. The tax books follow IRS tax rules.


Conflict between bondholders and stockholders

Conflict between bondholders and stockholders

Bondholders and stockholders may have interests in a corporation that conflict. Sources of conflict include dividends, distortion of investment, and underinvestment. Protective covenants in bond documents work to resolve these conflicts.


Stockholder of record

Stockholder of record

Stockholder whose name is registered on the books of a corporation and thus will receive dividends from the corporation.




 
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