Shareholder Shareholder is a person or entity that owns shares of the different types of corporations or limited partnerships that may exist in the legal framework of each country. The shareholder is an investor who participates in the management of the company as much as it brings capital to it. Therefore, within the society has more votes who owns more shares. In the case of a corporation, there may be a large number of shareholders not necessarily involved in the management of the company, and whose interest is only to receive a dividend payment in return for their investment. However, such action if they are interested in its development. In this case, the accounting information that enables them to achieve such purpose.