Examlex
Figure 39.4
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Common Shares
Units of ownership interest or equity in a corporation that entitle their holder to a share of the corporation's earnings and give them the right to vote.
Earnings Per Share
A financial metric that indicates the portion of a company's profit allocated to each outstanding share of common stock.
Preferred Shares
A type of ownership in a corporation that has a higher claim on assets and earnings than common stock and often pays dividends at a fixed rate.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing ownership value held by stockholders.
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