Overview of Additional Issue of Shares and Debt In The Process Of Value Appraisal of Shares and Planning of Additional Issue Parameters
Journal Title: Archives of Business Research - Year 2017, Vol 5, Issue 2
Abstract
The article contains a theoretical analysis of the impact of additional issue of shares on the value of the invested and stock capital. The present analysis encompasses aspects of redistribution of capital between the old and new shareholders, as well as valuation procedures in different situations, both in terms of the volume of additional issue of shares and of payment methods. The income approach is used in the value appraisal. The principal place under the income approach is given to the shareholder value added model (model SVA). This article may be useful in solving a number of practical problems related to the issues of restructuring of the company's capital. Investment analysts will find in this article a tool of benefit-sharing analysis of the capital structure changes between “old” and “new” company's shareholders and will be able to make a calculation of the parameters of the additional issue of shares. GEL classification numbers: D 460, G 120, G 320.
Authors and Affiliations
Yuriy V. Kozyr
The Relationship of Consumption of Food and Nutritional Status with Students Achievement Academic (Case Study at the University of WR Supratman Surabaya, Indonesian)
The quality of accounting personnel is determined by the quality of the graduates of the Faculty of Economics in particular, namely accounting, where an accountant is one of the elements of the audit power has an importa...
The Feasibility Analysis and Scheme Design of Raw Milk Price Index Insurance in China
Dairy producers in China has been suffering from more and more frequently raw milk price fluctuations in recent years. Price Index insurance can be an effective tool of market risk management. We find that there are fore...
Effect of Talent Management On The Success Of Organization Development
This study is done to find the effect of talent management on organization success. The finding of the study is that the effective talent management does result in the success or development of organization. In this stud...
Overview of Additional Issue of Shares and Debt In The Process Of Value Appraisal of Shares and Planning of Additional Issue Parameters
The article contains a theoretical analysis of the impact of additional issue of shares on the value of the invested and stock capital. The present analysis encompasses aspects of redistribution of capital between the ol...
Raw Material Sustainability And The Performance Of Beverage Companies In Nigeria: A Study Of Intafact Beverages Onitsha
This study examined the Effect of Raw Material Resource Sustainability on the Viability of Organizations. The study adopted survey research approach in its design and covered a population of 236 members of staff while it...