An Employee Stock Ownership Plan (ESOP) refers to an employee benefit plan that gives the employees an ownership stake in the company.| Corporate Finance Institute
In accounting and finance, it is important to understand the differences between book value vs fair value. Both concepts are used in the| Corporate Finance Institute
Explore key profitability ratios—learn how to assess a company's ability to generate income relative to revenue, assets, and equity for financial analysis.| Corporate Finance Institute
Equity value can be defined as the total value of the company that is attributable to shareholders. To calculate equity value, follow this guide from CFI.| Corporate Finance Institute
Contributed surplus is an account in the shareholders’ equity section of the balance sheet that reflects excess amounts collected from the| Corporate Finance Institute
The key difference between additional paid-in capital vs. contributed capital is that the latter is referred to as the total value of cash| Corporate Finance Institute
Registration rights let investors compel a company to register shares with the SEC, enhancing liquidity and providing a potential exit strategy. Learn more.| Corporate Finance Institute
The balance sheet is one of the three fundamental financial statements. The financial statements are key to both financial modeling and accounting.| Corporate Finance Institute
Common stock is a type of security that represents ownership of equity in a company. There are other terms – such as common share, ordinary share, or voting share| Corporate Finance Institute
Generally, a shareholder is a stakeholder of the company, while a stakeholder is not necessarily a shareholder.| Corporate Finance Institute
Return on Invested Capital (ROIC) is a profitability or performance measure of the return earned by those who provide capital, i.e., bondholders and stockholders.| Corporate Finance Institute
Return on Equity (ROE) is a measure of a company’s profitability that takes a company’s annual return (net income) divided by the value of its total shareholders' equity.| Corporate Finance Institute
In this article, we provide a general overview of the key players and their respective roles in the capital markets.| Corporate Finance Institute
Preferred shares (preferred stock, preference shares) are the class of stock ownership in a corporation that has a priority claim on the company’s assets over common| Corporate Finance Institute
A corporation is a legal entity created by individuals, stockholders, or shareholders, with the purpose of operating for profit. Corporations are allowed to enter| Corporate Finance Institute