Under the equity method, dividends are treated as a return on investment that reduces the value of the investor’s shares. Meanwhile, the cost method of accounting treats dividends as taxable income.

Private equity involves investing in companies that are not publicly traded, with investments that are typically medium to ...

Read about private equity accounting and how it is different than that of other investment vehicles. The nature of private ...

Equity dividend rate calculates the yearly dividends paid per share divided by the stock price. Use this rate to assess the dividend payout effectiveness relative to stock price. Example: If ...

Environmental-, social-, and governance-related shareholder proposals are down 34 percent this year as the Trump ...

That being said, the more debt a company carries relative to its equity and/or assets, the riskier of an investment it can be for shareholders. In the event that a company’s revenue isn’t high ...