Examlex
What is the impact of the Sarbanes-Oxley Act of 2002 (SOX)on public companies and public accounting firms?
Retained Earnings
The portion of a company's profits that is kept or retained for reinvestment in the business, rather than being distributed to shareholders as dividends.
Stock Split
A corporate action to increase the number of outstanding shares by issuing more shares to current shareholders, proportionally decreasing the stock price.
Shares Outstanding
The total number of a company's shares of stock that are owned by shareholders, including both public investors and company insiders.
Retained Earnings
The portion of a company's profits not distributed to shareholders as dividends but retained for reinvestment or debt payment.
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