The financial definition for Principal stockholder:
A stockholder who owns 10% or more of the voting stock of a company. Such stockholders must report all trading in the stock to the SEC pursuant insider trading rules.
Conflict between bondholders and stockholdersConflict between bondholders and stockholders
Bondholders and stockholders may have interests in a corporation that conflict. Sources of conflict include dividends, distortion of investment, and underinvestment. Protective covenants in bond documents work to resolve these conflicts.
Stockholder booksStockholder books
Set of books kept by firm management for its annual report that follows Financial Accounting Standards Board rules. The tax books follow IRS tax rules.
Further Suggestions Stockholder equity
Stockholder of record
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