HomeDefinitionsCompareDebt Stockholder booksThe financial definition for Stockholder 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. Similar MatchesConflict between bondholders and stockholdersConflict between bondholders and stockholdersBondholders 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. Principal stockholderPrincipal stockholderA 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. StockholderStockholderSee: Shareholder. Further SuggestionsStockholder equityStockholder of record Click to compare definitions of Stockholder books Click to view definitions beginning st |