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If you mean 'who owns public companies' the answer is the shareholders. If you mean 'who oversees the interests of the shareholders' the answer is the Board of Directors. If you mean 'who manages the day-to-day operations' the answer is the executives and officers of the corporation.
analysis of shareholder wealth maximisation
A capital dividend is a special dividend paid to shareholders of a corporation out of capital gains income produced from the sale of property.
To calculate the average shareholders' equity, add the beginning shareholders' equity to the ending shareholders' equity and divide by 2. This gives you the average shareholders' equity for the period.
shareholders of almarai