An accounting concept that considers a firm (a business or an entity) to be financially separate from its owners. This...
An accounting concept that considers a firm (a business or an entity) to be financially separate from its owners. This...
An accounting concept that considers an entity to continue in business indefinitely or for the foreseeable future (a minimum period...
An accounting assumption that holds that an entity would continue in business indefinitely or for the foreseeable future (a minimum...
An accounting assumption that holds that an entity would continue in business indefinitely or for the foreseeable future (a minimum...
An accounting allowance that reduces the gross cost of an asset to arrive at the net cost (the net balance...
A value of beta (systematic risk measure) that is constructed artificially when market-generated betas are not available (or cannot be estimated). To...
The construction of a portfolio using active returns (alpha) as the primary driver of the construction process, instead of asset class betas. More specifically, this...
A financial ratio that relates assets to owners' equity. It is a measure of the proportion of total assets financed by a...
A financial ratio that relates assets to owners' equity. It is a measure of the proportion of total assets financed by a...