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Definition of Institutionalization
The gradual domination of financial markets by institutional investors, as opposed to
markets in which the prevailing price is determined through the free interaction of
Gives the lessee the option to purchase the asset at a price below fair market
Also called spot markets, these are markets that involve the immediate delivery of a security
Sources of funds internally provided from operations that alter a company's
A transaction in which the purchaser's intention is to reduce or eliminate a short position in
The application of financial principals within a corporation to create and
financial planning conducted by a firm that encompasses preparation of both
The time that elapses between receipt of payment from a customer and the
The ability of the national economy to generate enough foreign exchange to meet
markets for derivative instruments.
A conception of the way a stock's price changes that assumes that the price takes on all
The purchase by investors of securities directly from the issuer.
Highlights the fact that return on assets (ROA) can be expressed in terms
The financial markets of developing economies.
Also called securities analysts and investment analysts, professionals who analyze
Claims on real assets.
The management of a firm's costs and expenses in order to control them in relation to
Events preceding and including bankruptcy, such as violation of loan contracts.
Financial distress costs
Legal and administrative costs of liquidation or reorganization. Also includes
Combining or dividing existing instruments to create new financial products.
A contract entered into now that provides for the delivery of a specified asset in exchange
Institutions that provide the market function of matching borrowers and lenders or
Long-term, non-cancelable lease.
Use of debt to increase the expected return on equity. financial leverage is measured by
Financial leverage clientele
A group of investors who have a preference for investing in firms that adhere to
Financial leverage ratios
Related: capitalization ratios.
An organized institutional structure or mechanism for creating and exchanging financial assets.
Objectives of a financial nature that the firm will strive to accomplish during the period
A financial blueprint for the financial future of a firm.
The process of evaluating the investing and financing options available to a firm. It
That portion of the media devoted to reporting financial news.
The result of dividing one financial statement item by another. Ratios help analysts interpret
The risk that the cash flow of an issuer will not be adequate to meet its financial obligations.
A phase of development in which a company experiences rapid earnings growth as it produces
Organizations that invest, including insurance companies, depository institutions,
International Bank for Reconstruction and Development - IBRD or World Bank
International Bank for Reconstruction and Development makes loans at nearly conventional terms to countries for projects of high
In-house processing float
Refers to the time it takes the receiver of a check to process the payment and
London International Financial Futures Exchange (LIFFE)
A London exchange where Eurodollar futures
Long-term financial plan
financial plan covering two or more years of future operations.
London International Financial Futures Exchange (LIFFE)
London exchange where Eurodollar futures as well as futures-style options are traded.
A phase of company development in which earnings continue to grow at the rate of the
For mutual funds, the amount required to open a new account (Minimum Initial
Money purchase plan
A defined benefit contribution plan in which the participant contributes some part and
markets in which each transaction is separately negotiated between buyer and seller (i.e.
Include such things as freight, insurance, passenger services, and travel.
Notes to the financial statements
A detailed set of notes immediately following the financial statements in
Open-market purchase operation
A systematic program of repurchasing shares of stock in market
A transaction in which the purchaser's intention is to create or increase a long position in
Perfectly competitive financial markets
markets in which no trader has the power to change the price of
Price discovery process
The process of determining the prices of the assets in the marketplace through the
Pro forma financial statements
financial statements as adjusted to reflect a projected or planned transaction.
To buy, to be long, to have an ownership position.
Method of accounting for a merger in which the acquirer is treated as having purchased
As used in connection with project financing, an agreement to purchase a specific
Purchase and sale
A method of securities distribution in which the securities firm purchases the securities
Resembles a sinking fund except that money is used only to purchase bonds if they are selling
Accounting for an acquisition using market value for the consolidation of the two entities'
Purchasing power parity
The notion that the ratio between domestic and foreign price levels should equal
Related: inflation risk
Relative purchasing power parity (RPPP)
Idea that the rate of change in the price level of commodities in
An agreement with a commitment by the seller (dealer) to buy a security back from
Repurchase of stock
Device to pay cash to firm's shareholders that provides more preferable tax treatment
Retail investors, individual investors
Small investors who commit capital for their personal account.
Program by which a corporation buys back its own shares in the open market. It is usually
Short-term financial plan
A financial plan that covers the coming fiscal year.
Society for Worldwide Interbank Financial Telecommunications (SWIFT)
A dedicated computer network to support funds transfer messages internationally between over 900 member banks worldwide.
Related: cash markets
Statement of Financial Accounting Standards No. 8
This is a currency translation standard previously in
Statement of Financial Accounting Standards No. 52
This is the currency translation standard currently
Liability-matching models that assume that the liability payments and the asset cash flows
A firm's repurchase of outstanding shares of its common stock.
The firm buys back its own stock from a potential bidder, usually at a substantial
A version of the dividend discount model which applies a different expected dividend
A phase of development in which the company's earnings begin to mature and decelerate to
A multilateral development finance agency created by the 1944 Bretton Woods, New
wealth The part of world wealth that is traded and is therefore accessible to investors.
The production of financial statements, primarily for those interested parties who are external to the business.
Financial reports or statements
The Profit and Loss account, Balance Sheet and Cash Flow statement of a business.
The accounting period adopted by a business for the production of its financial statements.
A method of costing for continuous manufacture in which costs for an accounting compared are compared with production for the same period to determine a cost per unit produced.
A contra account that reduces purchases by the amount of the discounts taken for early payment.
A contra account that reduces purchases by the amount of items purchased that were subsequently returned.
Items purchased by the company for the purpose of resale.
A journal used to record the transactions that result in a credit to accounts payable.
statement of financial condition
See balance sheet.
The equity (ownership) capital of a business can serve
financial reports and statements
financial means having to do with
business process reengineering (BPR)
the process of combining information technology to create new and more effective
cost-benefit analysis the analytical process of comparing the
relative costs and benefits that result from a specific course
FIFO method (of process costing)
the method of cost assignment that computes an average cost per equivalent
a discipline in which historical, monetary
a plan that aggregates monetary details
a monetary reward provided for performance
a manufacturing process that simultaneously
modified FIFO method (of process costing)
the method of cost assignment that uses FIFO to compute a cost per
the ability of a worker to monitor
open purchase ordering
a process by which a single purchase
benchmarking that focuses on practices and how the best-in-class companies achieved their results
an assessment about the number of processes through which a product flows
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