Retained earnings

Xem 1-15 trên 15 kết quả Retained earnings
  • Dilemma: Should the firm use retained earnings for: a) Financing profitable capital investments? b) Paying dividends to stockholders? If we retain earnings for profitable investments, dividend yield will be zero, but the stock price will increase, resulting in a higher capital gain.

    ppt51p huynhcongdanh 12-06-2012 54 22   Download

  • CHỨNG KHOÁN Cổ Phiếu & Thị Trường Tập 1 Hà Hưng Quốc CỔ PHIẾU & THỊ TRƯỜNG: TẬP 1 LTGL = Lợi thu giữ lại (retained earning), $ Tính trên một cổ phần, giá trị chủ bản của công ty được đem chia đều cho tổng số lượng cổ phần của cổ phiếu thường đẳng đang du hành. Hay là,

    pdf53p muaythai2 24-08-2011 61 14   Download

  • The success or failure of a business is measured in dollars. And dollars are recorded and reported using accounting. Accounting is truly the language of business. No matter what your role may be, if you are involved in business, you can benefit from learning accounting. That’s what this book is all about—taking the subject and making it understandable and accessible.

    pdf189p kimngan_1 06-11-2012 33 9   Download

  • Conceptually, the equity method treats the investee company as if it were condensed into one balance sheet item and one income statement item and then merged into the investor company at the proportion owned by the investor. The equity method is sometimes called “one-line consolidation” because it results in the same effect on the investor’s earnings and retained earnings as would result from consolidating the financial statements of the investor and investee companies. It does so without combining both companies’ financial statements.

    pdf41p bocapchetnguoi 06-12-2012 27 4   Download

  • In addition to retained earnings or profi ts, fi rms can access investment capital from a number of other sources: banks; the sharemarket; private equity; the venture capital market; and informal capital markets. Improving fi nancial development in these markets can stimulate economic growth. The Milken Institute’s Capital Access Index evaluates the ability of business to access capital across all sources. New Zealand is ranked 15th in the OECD on this index, at the OECD mean and below countries such as the United Kingdom, the United States, Denmark, and Australia.

    pdf166p trinhcaidat 19-04-2013 16 4   Download

  • Lợi nhuận để lại cho thấy số tiền thu nhập được tích lũy từ khi bắt đầu cuộc sống của công ty cho đến nay. Lợi nhuận để lại đại diện cho một yêu cầu bồi thường về tài sản, nhưng nó không phải là tiền mặt.

    ppt0p donna_12345 11-01-2012 33 4   Download

  • The difference between investee earnings and investee dividends is the amount of earnings accruing to the investor that the investee retained, or the unremitted earnings of the investee. Thus, the equity-based investment account is equal to the original investment plus the investor’s proportionate share of the investee’s cumulative retained earnings since the invest- ment was made. In this sense, the equity method represents an extension of accrual account- ing to investments in common shares. However, the balance sheet doesn’t reflect the cost of the investment anymore.

    pdf67p bocapchetnguoi 06-12-2012 36 3   Download

  • Banks thus planned to meet their shortfalls predominantly through capital measures, and some made progress in spite of unfavourable market conditions. Low share prices, as at present, cause a strong dilution effect, drawing resistance from incumbent shareholders and management. 4 The experience of UniCredit, whose deeply discounted €7.5 billion rights issue led to a 45% (albeit transient) plunge in its share price, deterred other banks from following suit. Capital can also be built through retained earnings, debt-to- equity conversion or redemption below par.

    pdf20p machuavo 19-01-2013 19 2   Download

  • In addition to banks, other financial institutions issue significant amounts of preferred stocks. For example, in 2007 Freddie Mac and Fannie Mae raised $13 billion through two preferred stocks offerings. Similar to banks, Fannie Mae and Freddie Mac have capital requirements that make preferred stocks an attractive source of capital. The Federal Housing Finance Agency (FHFA), which regulates Fannie Mae and Freddie Mac, requires them to maintain a level of “core capital,” comprised of common stock, retained earnings, and perpetual, non-cumulative preferred stock.

    pdf0p quaivattim 04-12-2012 21 1   Download

  • Juniper Corporation provided the following summary balance sheet information: Compute net income for the year ending December 31, 20X9, under each of the following independent scenarios: a) Juniper paid no dividends, and no additional capital was raised via share issuances. b) Juniper paid $300,000 in dividends, and no additional capital was raised via share issuances. c) Juniper paid no dividends, but raised $1,500,000 via issuances of additional shares of stock. d) Juniper paid $300,000 in dividends, and raised $1,150,000 via issuances of additional shares of stock....

    pdf54p tuanloc_do 04-12-2012 17 1   Download

  • “Robert Dennis formed a corporation to provide concrete construction work. His jobs typically involve building parking lots, drives, and foundations. Robert provided the following information about transactions occurring during the first month of operation. Evaluate the transactions and prepare journal entries for this activity.

    pdf55p tuanloc_do 04-12-2012 73 1   Download

  • Following are three separate transactions that pertain to prepaid items. Evaluate each item and prepare the journal entries that would be needed for the initial recording and subsequent end-of-20X3 adjusting entry. Assume the company uses the balance sheet approach, and the initial recording is to an asset account. The company has a calendar year-end and does not make any adjusting entries prior to December 31.

    pdf36p tuanloc_do 04-12-2012 22 1   Download

  • Alberto Condor has an eye for quality. He recently formed an art gallery where he allows artists to display their artwork for sale. Customers buy the artwork through the gallery, but payments are actually made payable directly to the originating artist. Artists, in turn, pay Albert a 20% commission that is appropriately reflected as revenue of the gallery. Following is Albert’s trial balance after the first year of operation. This trial balance does not reflect the adjustments that are necessary, as described by the additional infomation....

    pdf47p tuanloc_do 04-12-2012 15 1   Download

  • p 01-01-1970   Download

  • CHAPTER 14 Distributions to shareholders: Dividends and share repurchases Theories of investor preferences Signaling effects Residual model Dividend reinvestment plans Stock dividends and stock splits Stock repurchases What is dividend policy? The decision to pay out earnings versus retaining and reinvesting them.

    pdf27p summerflora 31-10-2010 53 14   Download

CHỦ ĐỀ BẠN MUỐN TÌM

Đồng bộ tài khoản