Related Content

Related Overviews

 

More Like This

Show all results sharing these subjects:

  • Social sciences
  • Business and Management

GO

Show Summary Details

Overview

residual equity theory


Quick Reference

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 investment decisions. Residual equity theory falls between the proprietary view and the entity view.


Reference entries