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Definition of Acquiree
A firm that is being acquired.
A merger or consolidation in which an acquirer purchases the acquiree's stock.
strategy Takeover defense strategy in which the prospective acquiree retaliates against the
Anit-takeover device that gives a prospective acquiree's shareholders the right to buy shares of the
Method of accounting for a merger in which the acquirer is treated as having purchased
A merger or consolidation in which 1) the acquirer's tax basis in each asset whose
The use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result.
A characterization used by the Securities and Exchange
Takeover of a firm by purchase of that firm’s common
A merger or consolidation in which an acquirer purchases the selling firm's assets.
a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received
Publicly traded issues that may be collateralized by mortgages and MBSs.
Total quantity of goods and services demanded.
Combinations of the price level and income for which the goods and services market is in equilibrium, or for which both the goods and services market and the money market are in equilibrium.
The second-largest stock exchange in the United States. It trades
Also called surplus management, the task of managing funds of a financial
Auction rate preferred stock (ARPS)
Floating rate preferred stock, the dividend on which is adjusted every
BARRA's performance analysis (PERFAN)
A method developed by BARRA, a consulting firm in
Beta equation (Stocks)
The beta of a stock is determined as follows:
BOOK VALUE OF COMMON STOCK
The theoretical amount per share that each stockholder would receive if a company’s assets were sold on the balance sheet’s date. Book value equals:
Bottom-up equity management style
A management style that de-emphasizes the significance of economic
a detailed set of documents that provides information
The maximum volume of products or services that can be produced given limitations of space,
a measure of production volume or some other activity base
The proportion of capacity that is able to be utilized to fulfil customer demand for products
Ownership shares issued by a business corporation. A business
The total amount of plant, equipment, and other physical capital.
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Certified Management Accountant (CMA)
a professional designation in the area of management accounting that
A party to an explicit or implicit contract.
Person or party making request for payment of benefits under the terms of an insurance policy.
A bank that ranks just below a lead manager in a syndicated Eurocredit or international bond
Committee, AIMR Performance Presentation Standards Implementation Committee
The Association for Investment management and Research (AIMR)'s Performance Presentation Standards Implementation
These are securities that represent equity ownership in a company. Common shares let an
Shares of ownership sold to the public.
A financial security that represents an ownership claim on the
Ownership shares in a publicly held corporation.
That part of the capital stock of a corporation that carries voting rights and represents
Common stock equivalent
A convertible security that is traded like an equity issue because the optioned
Common stock market
The market for trading equities, not including preferred stock.
Common stock/other equity
Value of outstanding common shares at par, plus accumulated retained
Common stock ratios
Ratios that are designed to measure the relative claims of stockholders to earnings
Assets acquired to create money. May include plant, machinery and equipment, shares of another company etc.
computer-aided manufacturing (CAM)
the use of computers to control production processes through numerically
computer integrated manufacturing (CIM)
the integration of two or more flexible manufacturing systems through the use of a host computer and an information networking system
Conflict between bondholders and stockholders
These two groups may have interests in a corporation that
Inventories owned by a company, but located on the premises
an external party that has been granted an outsourcing contract to produce a part or component for an entity
Convertible exchangeable preferred stock
Convertible preferred stock that may be exchanged, at the
Convertible preferred stock
Preferred stock that can be converted into common stock at the option of the holder.
The acquisition of one firm by anther firm.
Corporate financial management
The application of financial principals within a corporation to create and
cost management system (CMS)
a set of formal methods
Cost of Common Stock
The rate of return required by the investors in the common stock of
cost of goods manufactured (CGM)
the total cost of the
Cost of manufacture
The cost of goods manufactured for subsequent sale.
Cost of Preferred Stock
The rate of return required by the investors in the preferred stock of
Creative Acquisition Accounting
The allocation to expense of a greater portion of the price
Cumulative preferred stock
Preferred stock whose dividends accrue, should the issuer not make timely
Ability to borrow. The amount a firm can borrow up to the point where the firm value no
An assessment of ability and willingness to repay a loan from anticipated future cash flow or other sources.
An amount desired, in the sense that people are willing and able to pay to obtain this amount. Always associated with a given price.
A bank deposit that can be withdrawn on demand, such as a deposit in a checking account.
Checking accounts that pay no interest and can be withdrawn upon demand.
Demand line of credit
A bank line of credit that enables a customer to borrow on a daily or on-demand basis.
A loan which must be repaid in full on demand.
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
Demand master notes
Short-term securities that are repayable immediately upon the holder's demand.
Inflation whose initial cause is excess demand rather than cost increases. See also cost-push inflation.
An event that affects the demand for goods in services in the economy.
The informal and frequently unauthorized retention of excess inventory on the shop floor, which is used as buffer safety stock.
design for manufacturability (DFM)
a process that is part of the project management of a new product; concerned with finding optimal solutions to minimizing product failures
Direct stock-purchase programs
The purchase by investors of securities directly from the issuer.
Dividend yield (Stocks)
Indicated yield represents annual dividends divided by current stock price.
The active manipulation of earnings toward a predetermined target.
Earnings per share of common stock
How much profit a company made on each share of common stock this year.
Employee stock fund
A firm-sponsored program that enables employees to purchase shares of the firm's
Employee stock ownership plan (ESOP)
A company contributes to a trust fund that buys stock on behalf of
Employee Stock Ownership Plan (ESOP)
a profit-sharing compensation program in which investments are made in
Employee Stock Ownership Plan (ESOP)
A fund containing company stock and owned by employees, paid for by ongoing contributions by the employer.
Unused production capacity.
A situation in which demand exceeds supply.
Exchange of stock
acquisition of another company by purchase of its stock in exchange for cash or shares.
a short-run concept that represents the
flexible manufacturing system (FMS)
a production system in which a single factory manufactures numerous variations
Low-cost, high-usage inventory items stored near the shop floor,
Group rotation manager
A top-down manager who infers the phases of the business cycle and allocates
A money manager who seeks to buy stocks that are typically selling at relatively high P/E
Common stock of a company that has an opportunity to invest money and earn more than the
Heavenly Parachute Stock Option
A nonqualified stock option that allows a deceased option holder’s estate up to three years in which to exercise his or her
Demands for securities to hedge particular sources of consumption risk, beyond the usual
Merger between two companies producing similar goods or services.
The unique capabilities and expertise of individuals.
see theoretical capacity
Incentive Stock Option
An option to purchase company stock that is not taxable
Common stock with a high dividend yield and few profitable investment opportunities.
Institute of Management Accountants (IMA)
an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management
Also called a portfolio manager and money manager, the individual who manages a
The term for several manufacturing innovations that
just-in-time manufacturing system
a production system that attempts to acquire components and produce inventory only as needed, to minimize product defects, and to
The commercial or investment bank with the primary responsibility for organizing syndicated
Privately placed common stock, so-called because the SEC requires a letter from the purchaser
stocks that are traded on an exchange.
stocks that are traded on an exchange.
A production scheduling system under which products are completed
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