CIMA F3 Syllabus A. Financial policy decisions - Total Shareholder Return - Notes 13 / 13
Increasing shareholder wealth
The value of the company's shares influences shareholder wealth.
Future cash flows will depend on:
the state of the economy
management
- they have the ability to affect cash flows and therefore to increase the share price.
Measuring changes in shareholder wealth
Shareholder wealth can be monitored by measuring:
Dividends paid to ordinary shareholders
Plus
Changes in the value of their shares
- if it is an increase (capital gain)
- if it is a fall (capital loss)
This measure is called Total shareholder return
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Syllabus A. Financial policy decisions
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Syllabus A. Financial policy decisions
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