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BUS-F 300 : EXAM 1
financial capital |
money |
real capital |
long-term plant and equipment |
capital structure theory |
In finance, capital structure refers to the way a corporation finances its assets through some combination of equity, debt, or hybrid securities.
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inflation |
In economics, inflation is a rise in the general level of prices of goods and services in an economy over a period of time. |
disinflation |
Disinflation is a decrease in the rate of inflation - a slowdown in the rate of increase of the general price level of goods and services in a nation's gross domestic product over time. |
sole proprietorship |
A sole proprietorship also known as a sole trader, or simply proprietorship is a type of business entity which is owned and run by one individual and where there is no legal distinction between the owner and the business.
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partnership |
A partnership is a type of business entity in which partners (owners) share with each other the profits or losses of the business |
articles of partnership |
Articles of Partnership is a voluntary contract between two or among more than two persons to place their capital, labor, and skills, and corporation in business with the understanding that there will be a sharing of the profits and losses between/among partners. |
limited liability partnership |
A limited liability partnership (LLP) is a partnership in which some or all partners (depending on the jurisdiction) have limited liability. |
corporation |
A corporation is an institution that is granted a charter recognizing it as a separate legal entity having its own privileges, and liabilities distinct from those of its members. |
articles of incorporation |
The Articles of Incorporation (sometimes also referred to as the Certificate of Incorporation or the Corporate Charter) are the primary rules governing the management of a corporation in the United States and Canada, and are filed with a state or other regulatory agency. |
agency theory |
In political science and economics, the principal-agent problem or agency dilemma treats the difficulties that arise under conditions of incomplete and asymmetric information when a principal hires an agent, such as the problem that the two may not have the same interests, while the principal is, presumably, hiring the agent to pursue the interests of the former. |
Sarbanes-Oxley Act |
The Sarbanes-Oxley Act of 2002 (), also known as the 'Public Company Accounting Reform and Investor Protection Act' (in the Senate) and 'Corporate and Auditing Accountability and Responsibility Act' (in the House) and commonly called Sarbanes-Oxley, Sarbox or SOX, is a United States federal law enacted on July 30, 2002. It is named after sponsors U.S. |
institutional investors |
Institutional investors are organizations which pool large sums of money and invest those sums in companies.
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shareholder wealth maximization |
broad goal of the firm; maximize wealth of the firm's shareholders through achieving the highest possible value for the firm |
insider trading |
occurs when someone has information that is not available to the public and then uses this information to profit from trading in a company's publicly traded securities |
financial markets |
In economics, a financial market is a mechanism that allows people to buy and sell (trade) financial securities (such as stocks and bonds), commodities (such as precious metals or agricultural goods), and other fungible items of value at low transaction costs and at prices that reflect the efficient-market hypothesis. |
money markets |
markets dealing with short-term securities that have a life of one year or less |
capital markets |
A capital market is a market for securities (debt or equity), where business enterprises (companies) and governments can raise long-term funds. |
primary market |
The primary market is that part of the capital markets that deals with the issuance of new securities. |
secondary market |
The secondary market, also known as the aftermarket, is the financial market where previously issued securities and financial instruments such as stock, bonds, options, and futures are bought and sold |
restructuring |
Restructuring is the corporate management term for the act of reorganizing the legal, ownership, operational, or other structures of a company for the purpose of making it more profitable, or better organized for its present needs |
income statement |
Income statement, also referred as profit and loss statement (P&L), earnings statement, operating statement or statement of operations, is a company's financial statement that indicates how the revenue (money received from the sale of products and services before expenses are taken out, also known as the "top line") is transformed into the net income (the result after all revenues and expenses have been accounted for, also known as the "bottom line"). |
earnings per share |
Earnings per share (EPS) are the earnings returned on the initial investment amount. |
balance sheet |
indicates what the firm owns and how these assets are financed in the form of liabilities or ownership interest |
liquidity |
convertibility to cash |
statement of cash flows |
In financial accounting, a cash flow statement, also known as statement of cash flows or funds flow statement, is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing, and financing activities. |
depreciation |
Depreciation is a term used in accounting, economics and finance to spread the cost of an asset over the span of several years. |
deflation |
In economics, deflation is a decrease in the general price level of goods and services.
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