Overview of Additional Issue of Shares and Debt in the Process of Value Appraisal of Shares and Planning of Additional Issue ParametersIngyoroko M1, Sugh ET2, and Alakali Terfa T3*
- *Corresponding Author:
- Alakali Terfa T
Department of Mass Communication University of Mkar
Gboko, Benue State, Nigeria
Tel: +234 811 237 3076
E-mail: [email protected]
Received date: February 15, 2017; Accepted date: March 04, 2017; Published date: March 10, 2017
Citation: Ingyoroko M, Sugh ET, Alakali Terfa T (2017) The Nigerian Woman and The Reformation of the Political System: A Historical Perspective. J Socialomics 6:197. doi:10.4172/2167-0358.1000197
Copyright: © 2017 Ingyoroko M, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.
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 several 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 are: D 460, G 120, G 320.