"Whether they'll be able to create value for shareholders remains to be seen."

"This doesn't create value for shareholders, but it does allow Shell to buy into any project that they think makes sense."

"These operations do not create value for shareholders," he said.

This suggests that firm managers likely have many opportunities to create value for shareholders using financial risk management.

It ignores the substantial value created for shareholders through a company's decision to pay dividends.

Abbey National executives have said they can create more value for shareholders if the bank remains independent.

"In terms of creating better value" for shareholders, he said, "they were better off not doing this."

Business exist to provide a product or service and to create value for shareholders.

In the process, they put business on notice that senior managers had to create value for shareholders or suffer the consequences.

Still, he added, "we've created a lot of value for shareholders" and the company "wants to give back that value."