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6 GUIDELINES TO EMPOWER FINANCIAL DECISION
6 GUIDELINES TO EMPOWER FINANCIAL DECISION

... In general, most financing constraints are experienced in the early stages of a firm’s existence due to high levels of uncertainty. First, there is technological risk (i.e. whether the product or idea will technically work). This is experienced in the idea and start-up phase. If the firm’s technolog ...
Leverage and Capital Structure
Leverage and Capital Structure

... Leverage results from the use of fixed-cost assets or funds to magnify returns to the firm’s owners. Generally, increases in leverage result in increased return and risk, whereas decreases in leverage result in decreased return and risk. The amount of leverage in the firm’s capital structure—the mix ...
CHAPTER 11
CHAPTER 11

... a. In calculating the project's operating cash flows, the firm should not subtract out financing costs such as interest expense, since these costs are already included in the WACC, which is used to discount the project’s net cash flows. b. Since depreciation is a non-cash expense, the firm does not ...
Inside Debt and Corporate Investment
Inside Debt and Corporate Investment

... al., 2013), reduced use of covenants (Chava et al., 2010; Anantharaman et al., 2013), and lower collateral requirements (Wang et al., 2011). To the extent inside debt reduces the perceived cost of debt financing (e.g., from lower interest rates and fewer costly covenants), inside debt can increase ...
Corporate Investments and Stock Returns: International Evidence*
Corporate Investments and Stock Returns: International Evidence*

... Based on the dividend discount valuation model with clean surplus accounting, Fama and French (1998) also show a similar result. More specifically, they show that, controlling for expected equity cash flows, there is a positive relation between book-to-market equity and expected stock returns. Howev ...
STRONG ORDER BOOKINGS INCREASED MARKET RISK
STRONG ORDER BOOKINGS INCREASED MARKET RISK

... At the end of June 2015, the net debt amounted to MSEK 4,592; an increase of MSEK 2,479 during 2015 compared to the year-end 2014. Cash flow from operating activities was negative and amounted to MSEK -1,582. Provisions for pensions, excluding special employers’ contribution, as of 30 June 2015 amou ...
Pay for Short-Term Performance: Executive Compensation in
Pay for Short-Term Performance: Executive Compensation in

Advantages to using the Cash Payments Journal
Advantages to using the Cash Payments Journal

... collecting sales tax must send the sales tax to the government at regular intervals specified by the government agency. McGraw-Hill/Irwin Accounting Fundamentals, 7/e ...
An Empirical Assessment of Models of the Value Premium*
An Empirical Assessment of Models of the Value Premium*

... debate focuses on whether this value premium reflects compensation for systematic risk or mispricing based on cognitive biases.1 More recently, a number of papers have developed structural models endogenously linking the dynamics of expected returns and risk to firmlevel investment decisions.2 In th ...
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Proactive Financial Reporting Enforcement and Firm Value
Proactive Financial Reporting Enforcement and Firm Value

... difficulties of ensuring effective enforcement and the potential for regulatory capture (e.g., Stigler 1971; Posner 1974; Peltzman 1976; and Becker 1983). Ultimately, as illustrated by Djankov et al. (2003), given the tradeoff between the competing costs of ‘disorder and dictatorship’ faced in desig ...
بورصة بيورت - Beirut Stock Exchange
بورصة بيورت - Beirut Stock Exchange

... meetings that came to the decision of issuing the additional GDRs and listing them on the BSE. The GDRs Prospectus, Public Offering and any other leaflets or issuances related to the GDRs. A notice of approval from the Central Bank (Banque Du Liban) authorizing the additional GDRs public offering. A ...
Major Points
Major Points

... of expected dividends (the case is unusual, in that the firm is expected to go out of business at a specified point in time, whereas usually we think of companies as having infinite lives and thus common stockholders’ stream of expected dividend payments as being never-ending). Of course, the divide ...
Dividend Taxes and Share Prices: Evidence from Real Estate
Dividend Taxes and Share Prices: Evidence from Real Estate

2014 Annual Report
2014 Annual Report

Lesson 2-1 - Lawton Community Schools
Lesson 2-1 - Lawton Community Schools

Mandatory IFRS adoption and the cost of equity
Mandatory IFRS adoption and the cost of equity

annual report - Beige Capital
annual report - Beige Capital

... Intercontinental Bank Ghana Limited (now Access Bank.) He worked as a Resident Controller at branch, Head office, Foreign Operations, Treasury and Investment Banking and garnering deep understanding of all the rudiments of modern day banking in the process. He led several audits and special investig ...
01/2015 Ali Kadri NUS Articulation from the Barrel of a Gun:
01/2015 Ali Kadri NUS Articulation from the Barrel of a Gun:

... domestic price level has been negative, as in the rise of food prices in 2008 that caused death on bread queues in Egypt.3 It is not easy to measure unemployment in least-developed or war torn Arab countries. Where unemployment has been measured, the official rate may appear as somewhere around 10 p ...
working papers - Berkeley Research Group
working papers - Berkeley Research Group

the relationship between transaction costs of external financing and
the relationship between transaction costs of external financing and

... and DPR because larger firms normally face lower issuing costs. Based on the residual dividend theory and pecking order theory of Myers and Majluf (1984), Alli et al. argued that companies experiencing high growth rates should be characterised by low dividend payout ratios since they generally have ...
QFI CORE Model Solutions Fall 2014
QFI CORE Model Solutions Fall 2014

NBER WORKING PAPER SERIES COST OF EQUITY CAPITAL?
NBER WORKING PAPER SERIES COST OF EQUITY CAPITAL?

... the impact of the tax rate changes by regressing various implied (ex ante) measures of the cost of equity capital on measures of financial constraint developed in Hadlock and Pierce (2010) and assorted controls.2 Consistent with our predictions, we find that, when shareholder tax rates are cut, the ...
Do Dividend Initiations Signal Firm Prosperity?
Do Dividend Initiations Signal Firm Prosperity?

Corporate Financial Distress and Bankruptcy
Corporate Financial Distress and Bankruptcy

... "prepetition" debt (debt-in-possession) and exempt the entity from any interest accrued on unsecured debt while the firm is in bankruptcy. Altman (1968) explores how fundamental financial data and equity market values can be combined to effectively predict whether firms would go bankrupt in the U.S. ...
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Corporate finance

Corporate finance is the area of finance dealing with the sources of funding and the capital structure of corporations and the actions that managers take to increase the value of the firm to the shareholders, as well as the tools and analysis used to allocate financial resources. The primary goal of corporate finance is to maximize or increase shareholder value. Although it is in principle different from managerial finance which studies the financial management of all firms, rather than corporations alone, the main concepts in the study of corporate finance are applicable to the financial problems of all kinds of firms.Investment analysis (or capital budgeting) is concerned with the setting of criteria about which value-adding projects should receive investment funding, and whether to finance that investment with equity or debt capital. Working capital management is the management of the company's monetary funds that deal with the short-term operating balance of current assets and current liabilities; the focus here is on managing cash, inventories, and short-term borrowing and lending (such as the terms on credit extended to customers).The terms corporate finance and corporate financier are also associated with investment banking. The typical role of an investment bank is to evaluate the company's financial needs and raise the appropriate type of capital that best fits those needs. Thus, the terms ""corporate finance"" and ""corporate financier"" may be associated with transactions in which capital is raised in order to create, develop, grow or acquire businesses. Recent legal and regulatory developments in the U.S. will likely alter the makeup of the group of arrangers and financiers willing to arrange and provide financing for certain highly leveraged transactions.Financial management overlaps with the financial function of the Accounting profession. However, financial accounting is the reporting of historical financial information, while financial management is concerned with the allocation of capital resources to increase a firm's value to the shareholders.
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