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Stockholders' Equity

In: An Introduction To Accounting And Managerial Finance A Merger of Equals


  • Harold Bierman

    (Cornell University, USA)


AbstractThe following sections are included:Classification of Stockholders' EquityPar ValueIssuance of Common StockIssue of Stock for AssetsTreasury StockRetained EarningsRetained Earnings — RestrictionsThe Use of ReservesRetained Earnings and CashStockholders' Equity Section of the Balance SheetCost of Common StockA Stock Valuation ModelA Closed-Form Stock Price ModelConclusionQuestions and ProblemsAppendix 9.1: Derivation of Stock Price Model with Constant Growth Rate

Suggested Citation

  • Harold Bierman, 2010. "Stockholders' Equity," World Scientific Book Chapters,in: An Introduction To Accounting And Managerial Finance A Merger of Equals, chapter 9, pages 151-165 World Scientific Publishing Co. Pte. Ltd..
  • Handle: RePEc:wsi:wschap:9789814273831_0009

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    More about this item


    Accounting; Finance; Mergers and Acquisitions; Managerial Finance;

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance


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