stockholder

Examples of stockholder in the following topics:

• Performance per Share

  • The below ratios describe the value of shares of stock to stockholders, both in terms of dividends and their general ownership value:
  • Dividend Yield ratio shows the earnings distributed to stockholders related to the value of the stock, as calculated on a per-share basis.
  • Dividend Payout ratio shows the portion of earnings distributed to stockholders.
  • Dividend payout ratio is the fraction of net income a firm pays to its stockholders in dividends: Dividend Payout Ratio = Dividends / Net Income for the Same Period.

• Profit and Stakeholders

  • In the traditional view of the firm, the stockholders are the owners of the company, and the firm has a binding fiduciary duty to put their needs first and to increase value.
  • In the field of corporate governance and corporate responsibility, a major debate is ongoing about whether the firm or company should be managed for stakeholders, stockholders (called "shareholders"), or customers.
  • For instance, by simultaneously addressing customer wishes in addition to employee and stockholder interests, both of the latter two groups also benefit from increased sales.
  • Supporters also take issue with the preeminent role given to stockholders by many business thinkers, especially in the past.
  • These normative arguments would matter little if stockholders had complete control in guiding the firm.

• Financial Accounting

  • Finally, when your business reaches the point where you need to issue financial statements to external stakeholders, (e.g. banks, stockholders, regulatory agencies, etc.), your accountant will need to be familiar with and, ideally a member of, the national association of accountants in your country.

• Corporate Social Responsibility and sustainable development defined

  • Stockholder wealth maximization commands that corporate management should aggressively seek to maximize stockholder returns by working to increase share prices and to continually grow the dividends paid to shareholders (Czinkota, 2005).
  • There is no indication that CSR (corporate wealth maximization) and profitability (stockholder wealth maximization) are mutually exclusive (Czinkota, 2005).

• Owners' Equity

  • In an accounting context, shareholders' equity (or stockholders' equity, shareholders' funds, shareholders' capital or similar terms) represents the remaining interest in assets of a company, spread among individual shareholders of common or preferred stock.

• Assets

• Why an accounting system is important

  • "Financial accountancy (or financial accounting) is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, employees, government agencies, owners, and other stakeholders.
  • Finally, when your business reaches the point where you need to issue financial statements to external stakeholders, (e.g. banks, stockholders, regulatory agencies, etc. ), your accountant will need to be familiar with and, ideally a member of, the national association of accountants in your country.

• The Process of Incorporation

  • In a corporation, however, stockholders, directors and officers typically are not liable for the company's debts and obligations.

• The Goals of a Business

  • According to economist Milton Friedman, the main purpose of a business is to maximize profits for its owners, and in the case of a publicly-traded company, the stockholders are its owners.

• Providing employee voice and influence

  • The short-term, economic duties to stockholders often command more managerial attention in the decision making process than employee opinion (Peterson, 2005).