residual equity theory

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• Residual Equity Theory — An accounting concept that says that common stockholders take the greatest risk when they buy into a company; therefore, they should have sufficient information about the company s financial standing and performance to make sound investment… …   Investment dictionary

• residual equity theory — A theory that emphasizes the rights and interests of ordinary shareholders on the grounds that they are the real owners of a business. The theory is reflected in the earnings per share figure, which assists ordinary shareholders in making… …   Accounting dictionary

• Equity (finance) — For equity securities, see Stock. Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management  …   Wikipedia

• Theory of the firm — The theory of the firm consists of a number of economic theories that describe the nature of the firm, company, or corporation, including its existence, behavior, structure, and relationship to the market.[1] Contents 1 Overview 2 Background …   Wikipedia

• distribution theory — ▪ economics Introduction       in economics, the systematic attempt to account for the sharing of the national income among the owners of the factors of production land, labour, and capital. Traditionally, economists have studied how the costs of …   Universalium

• Extreme value theory — is a branch of statistics dealing with the extreme deviations from the median of probability distributions. The general theory sets out to assess the type of probability distributions generated by processes. Extreme value theory is important for… …   Wikipedia

• entity view — The view of an accounting entity that emphasizes the importance of the business or the organization and its separateness from its owners. It is based on the accounting equation, in which the sum of the assets is equal to the claims on these… …   Accounting dictionary

• proprietary view — The view of an accounting entity that emphasizes the rights and interests of shareholders rather than the status of the enterprise as a separate entity. Compare: entity view, residual equity theory See also: shareholder value …   Accounting dictionary

• List of psychology topics — This page aims to list all topics related to psychology. This is so that those interested in the subject can monitor changes to the pages by clicking on Related changes in the sidebar. It is also to see the gaps in Wikipedia s coverage of the… …   Wikipedia

• India — /in dee euh/, n. 1. Hindi, Bharat. a republic in S Asia: a union comprising 25 states and 7 union territories; formerly a British colony; gained independence Aug. 15, 1947; became a republic within the Commonwealth of Nations Jan. 26, 1950.… …   Universalium

• United States — a republic in the N Western Hemisphere comprising 48 conterminous states, the District of Columbia, and Alaska in North America, and Hawaii in the N Pacific. 267,954,767; conterminous United States, 3,022,387 sq. mi. (7,827,982 sq. km); with… …   Universalium