What effect does the issuance of stock at a price above par value have on the issuers

Question:

What effect does the issuance of stock at a price above par value have on the issuer’s net income? Explain.

Par Value
Par value is the face value of a bond. Par value is important for a bond or fixed-income instrument because it determines its maturity value as well as the dollar value of coupon payments. The market price of a bond may be above or below par,...