Equity

are composed of different components. Comprehensive income is a change in equity of an entity during a period from transactions and other events and circumstances from non-owner sources (Kieso et al., 53). However, net earnings are calculated with the sum all of revenues minus all the expenses incurred. Net earnings are the financial gain or loss a business made in a period, whereas comprehensive income is the change in equity in the same period originating from non-owner sources.…

Brand Association Brand association is a major determining factor when it comes to consumer buying behavior. John et al. (2006) suggested that brand association defines the decision making pattern of the consumers. It has been deduced by Huang and Sarigöllü (2014) that brand association is developed among those consumers who have complete awareness about the brands. They deduced in their sudy that brand association cannot be devloped without brand awareness. Therefore it can be deduced that a…

deductible interest payments. Thus, tax savings connected with debt reduce the cost of capital. Thus, if cost of capital is affected due to change in proportion of debt and equity then capital structure management is clearly an important area of research. In general, finance managers attempt to choose the best combination of debt and equity on the basis of costs and benefits connected with each source of finance to create value for shareholders. Since the seminal study of Modigliani & Miller…

public organizations must release the names of employees earning more than $100,000 / year) a. If yes, does the information affect expectations of value to be produced by self and others? According to John Stacy Adams, who propounded the equity theory, the Equity theory model focuses on an individual’s perception of how fairly he/ she is treated in comparison to others. The theory is based on the belief that people are motivated to maintain a fair equitable relationship between themselves and…

aspects in relation to sustainability, social Justice and Equity. They affect the development in both positive and negative ways. Ecological sustainability means a capacity of ecosystems to preserve their vital purposes and processes, and retain their biodiversity in the full measure over the long-term and keep them going for next generation. Social Justice can be defined as the distribution of advantages and disadvantages within a society. Equity is like Social Justice but mainly focuses on…

Synopsis #1 : Tire City, Inc From: Jack Martin, Chief Financial Officer To: MidBank RE: Independent Financial Analysis of Tire City in Reference to Loan Extension Attachments: Income Statement, Balance Sheet, Key Ratio Analysis and Sensitivity Analysis Hello All, This synopsis and its contents summarize the indepent financial analysis that me and my tema have performed for the Fiscal Year 1995 as well as forecasted years 1996 and 1997. Feel free to follow along with the attached exhibits. To…

Gross profit margin measures sales available to cover operating expenses and still generate a profit. These percentages represent how much money the company earns for every dollar in the gross margin. In 2015 and 2016, Coca-Cola and Dr. Pepper Snapple had a very similar margin until Coca-Cola increased the margin in 2017. PepsiCo has fallen behind both of its competitors in the last 3 years and has been consistently around 55%. Coca-Cola has had a very stable gross profit margin which shows that…

INTRODUCTION For this medium-risk mutual fund, the inclusion of Canadian Tire would be a wise choice, as it is a company that has the capability to maintain steady returns, while pursuing initiatives for growth with much success. BACKGROUND INFORMATION: Canadian Tire is identified as one of Canada’s most recognized general merchandise retail banners. The company was founded in 1922, and has 95 years of history in business. The company began with auto repairs and “do it yourself” maintenance,…

pay to finance its operations using debt and equity sources?” (Coo, 2024, p. 373). It helps the company decide which projects will be profitable and when a return can be expected. Adjusted Present Value (APV) and Net Present Value (NPV) Net Present Value (NPV) is a common technique used in capital budgeting decisions. NPV measures how profitable is a proposed project. APV is NPV adjusted for the “interest and tax advantages of leveraging debt if equity is the only source of financing”…

Personality influences how people interact with others, and how people make decisions. When managers understand their staff’s personalities, as well as their own personality, it produces the capacity to effectively adapt management styles conducive for assorted personalities. Moreover, when motivational tactics are conditional to personalities, it strengthens the likelihood of goal achievement. Understanding psychological type theory by utilizing Myers-Briggs Type Indicator, partnered with an…