Mosaic Theory (Finance)
The mosaic theory is a technique of research used by security researchers to collect knowledge about a company in the financial world. It is a…
Business
Dividend Recapitalization
A dividend recapitalization (also known as a dividend recap) is a financial arrangement in which a business borrows money to pay a big (or “special”)…
Expect an even hotter AI venture capital market in the wake of the Microsoft-Nuance deal
Huge purchases from Microsoft’s health technology AI Company Nuance led the technology news cycle this week $19.7. The billion-dollar deal is Microsoft is second largest by…
Business continuity planning is a necessity for your fund and portfolio
Shy a year ago I emailed our global fund-managing partners and our direct portfolio CEOs with the headline “Only Decisive Survivors”. At the time, many…
Residual Dividend Policy
At any given time, a company with a residual dividend policy has no surplus capital. All surplus funds must be re-invested in the company or…
Residual Equity Theory
The theory of residual equity assumes that common shareholders are the true owners of a business. As a result, accountants must adopt their viewpoints. Preferred…
Financial Analyst Vs Accountant
There are plenty of jobs in the business world for those who love analytics and numbers two of the most common being financial analyst and…
Regulation Best Interest (BI)
In what is already a rapidly changing advisory environment, Regulation Best Interest (BI) would have major consequences for broker or dealers’ business models. It would…
Financial Accounting Foundation (FAF)
The Financial Accounting Foundation (FAF) is a private-sector association that is primarily responsible for developing and strengthening financial accounting and operating practices, as well as…
Financial Accounting Standards Board (FASB)
The Financial Accounting Standards Board (FASB) is a private, non-profit organization that sets accounting and financial reporting standards for businesses and charitable organizations in the…
Auditing Standards Board (ASB)
Certified public accountants (CPAs) must follow the Auditing Standards Board’s (ASB) guidelines and law pronouncements while performing audits and attestations. Its mission is to support…
Audit Sampling
Audit sampling is the application of audit procedures to a portion of the population that is less than 100% of the total population, with all…
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