Broadly speaking, it is the difference between a company's current assets and current liabilities: For example, if a company has...

A situation that arises when earnings reported by a company are different from the earnings that had been expected by...

A situation that arises when a company invests (in fixed assets) less than it needs to compensate for depreciated assets....

A type of liquidation value which pertains to corporate takeover and restructuring activities. The voluntary liquidation value (also, breakup value)...

The cash equivalent price that was paid to acquire an asset or service on a specific date. This cost includes,...

Investors' methods of substituting their own borrowing and lending for corporate borrowing. Investors seeking more leverage than a firm has...

A fraudulent practice where cash receipts are not matched with their corresponding receivables in order to hide fictitious receivables. For...

A comparative measure that relates one or more financial statement item(s) to one or more financial statement item(s). A financial...

An independent return factor that comes about from sources other than the usual beta returns (which per se result from...

A technique that involves the use of borrowed funds (debt) wholly (100% debt) or partially (a mix of debt and...