A duty that is imposed upon a person by another (with the former's acceptance and willingness) due to the former's...
It stands for more likely than not; in accounting, this expression "more likely than not" sets a threshold (more than...
A transaction that aims to create a short position in a security without actually selling it. While holding the short...
In relation to corporate takeovers, it is a tactic that a group of shareholders of a corporate entity (a public...
In accounting, this expression "more likely than not" sets a threshold (more than 50% likelihood) for a certain item (e.g.,...
Subordinated sukuk constitute a category of sukuk (sukuk structure) in which sukuk certificates give sukuk holders a residual claim over...
A measurement base whereby an item (an asset) is initially recognized and measured at a value equal to its original...
Portfolio tilting, or simply tilting, refers to the practice of making changes in the industries of a portfolio's components or...
In relation to corporate takeovers, it is a tactic that a group of shareholders of a corporate entity (a public...
Takeover is the purchase of a business/ company (the target/ acquiree/ acquired) by another (the acquirer). A privately held company...