If a company’s losses over a certain period exceed the balance in its retained earnings account, the balance can go negative, which can indicate financial trouble in more mature businesses.

A company might issue a dividend to investors in the form of cash dividends or stock dividends. Each type of issue impacts ...

Calculate dividends by subtracting year-end retained earnings from start-year retained ... in a separate accounting summary in their regular disclosures to investors, or in a stand-alone press ...

The common stock subaccount reflects the par value of stock. Any additional paid-in capital includes the issuance value that exceeds that amount.

The Institute of Chartered Accountants of Nigeria has called on the Central Bank of Nigeria to reconsider its exclusion of retained earnings as part of the capital base of banks. This was ...