utations of weighted average of shares outstanding, when a stock dividend or stock split occurs, the additional shares are     weighted by the number of days outstanding. weighted by the number of months outstanding. considered outstanding at the beginning of the year. considered outstanding at the beginning of the earliest year repor

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Stockholder's Equity

The stockholders’ equity (often referred to as the book value of the company) is the number of assets available to the stockholder after its entire liabilities is paid off. The stockholders’ equity is also sometimes referred to as owner's equity. The stockholders’ equity or book value generally includes common stock, treasury stock retained earnings. It is an indicator of a company's financial strength and is an important item on the company's balance sheet.