You get a sense of that priority of claims in the following expression of the basic accounting equation: Stockholders' equity (aka "shareholders' equity") is the accounting value ("book value") of ...

As Johnson notes, "companies that are losing money on an accrual accounting ... using an average of shareholders' equity over a given period, such as a year, the formula still leans toward a ...

Total shareholder return factors in capital gains and dividends when measuring the total return generated by a stock. The formula for calculating TSR is { (current price - purchase price ...

Net worth equals assets minus liabilities; calculate using the basic accounting equation ... known as its book value or its owners' (stockholders') equity. This figure can be computed relatively ...