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Stockholders' Equity

3 Months Ended

Mar. 31, 2020

Equity [Abstract]

Stockholders' Equity

(5) Stockholders’ Equity

The changes in stockholders’ equity for the three months ended March 31, 2019 and 2020 are as follows:

		Three months ended March 31,
		2019				2020
Beginning balance		$	275,034,091			$	284,471,958
Change in accounting principle			(935,916	)			—
Issuance of common stock			1,172,625				—
Stock-based compensation			584,574				266,439
Purchase of treasury stock			(19,826	)			(15,875	)
Net income (loss)			1,353,263				(8,946,163	)
Cash dividends			(1,387,832	)			(1,398,321	)
Ending balance		$	275,800,979			$	274,378,038

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- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI http://asc.fasb.org/topic&trid=2208762

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