Business

Preferred shares are securities that represent ownership in a corporation, and that have a priority claim over common shares on the company’s assets and earnings.…

A voluntary accumulation plan encourages mutual fund investors to buy shares in a mutual fund on a regular basis in order to grow their investment…

Preference shares are issued by companies seeking to raise capital, combine the characteristics of debt and equity investments, and are consequently considered to be hybrid…

An accumulation bond is a form of security that is sold for less than its face value but will gradually return to that value over…

An original issue discount (OID) is the rebate in cost from a bond’s presumptive worth at the time a bond or other obligation instrument is…

A zero-coupon bond also called a discount bond or a deep discount bond pays no interest and trades at a discount to its face value.…

Preference shares are a mode for companies to raise capital on a regular basis. These are used by big corporate as a long-term source of…

The term “replacement cost” or “replacement value” refers to the amount of money a company must pay right now to replace an important asset, such…

A nonparametric method is a mathematical approach to statistical inference that ignores the underlying assumptions about the form of the observed probability distribution. ANOVA, Pearson’s…

One of two approaches used in capital budgeting to compare mutually exclusive projects with unequal lives is the equivalent annual annuity (or EAA) approach. Traditional…

Equity share is the foundation of the company as it raises funds. Since equity shares are non-redeemable, they serve as a long-term source of finance…

The term “full-time equivalent” (FTE) or “whole-time equivalent” (WTE) refers to the unit of measurement that is equivalent to one unit of work or school…