Corporate Finance

  • 16 Posts
  • 1 Sections
  • 1 Types
Acquisition
Corporate Finance Market Structure
A deal in which one firm buys control of another firm or its assets.
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Administration
Corporate Finance Credit and Lending
An insolvency procedure in which an administrator takes control of a distressed company to preserve value and improve outcomes for creditors.
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Advance Corporation Tax
Taxation Corporate Finance
A former UK tax system under which companies paid tax when distributing dividends, with the payment credited against corporation tax.
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Agency Cost
Corporate Finance Microeconomics
The cost created when agents do not perfectly act in the principal's interest and resources must be spent on incentives, monitoring, and control.
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Agency Problem
Microeconomics Corporate Finance
The problem that arises when a principal delegates decisions to an agent whose incentives or information differ from the principal's.
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Agency Theory
Microeconomics Corporate Finance
A framework for analyzing how contracts, incentives, and monitoring can align an agent's behavior with a principal's goals under imperfect information.
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Amalgamation
Corporate Finance Market Structure
A business combination in which firms consolidate their assets and liabilities under one corporate structure.
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Amortization
Accounting Corporate Finance
The systematic repayment or cost allocation of a loan or intangible asset over time.
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Annual General Meeting (AGM)
Accounting Corporate Finance
A formal shareholder meeting used to review disclosures, vote on governance matters, and hold managers accountable.
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Annual Report and Accounts
Accounting Corporate Finance
A yearly package of narrative disclosures and audited financial statements used to reduce information asymmetry.
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Appropriation Account
Accounting Corporate Finance
An accounting statement showing how profit is allocated after it has been earned.
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Asset Stripping
Corporate Finance Economics
A takeover or restructuring strategy focused on selling valuable assets rather than operating the firm as an integrated business.
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Authorized Capital (Authorized Share Capital)
Corporate Finance
The maximum share capital a corporation is legally permitted to issue under its charter or governing documents.
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Bonus Issue
Corporate Finance Equities
A bonus issue is a distribution of additional shares to existing shareholders without requiring them to pay cash for the new shares.
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Earnings
Accounting Corporate Finance
A firm's profit after costs, interest, and taxes, used to assess performance and valuation.
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Social Purpose Company
Corporate Finance Economics
A for-profit corporate form that commits to a stated social or environmental purpose alongside profit.
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