Business

The cash flow statement (CFS), also known as the cash flow statement, is a financial statement that sums up the amount of cash and cash…

Weighted Average Cost of Capital (WACC) is a calculation of a firm’s cost of capital in which each category of capital is proportionately weighted. Generally,…

Fund flow is the sum of both cash inflows and outflows from and into different financial assets. The term ‘fund’ refers to the amount of…

Bullionism is the name given to the essential features of economic thought in the first mercantilist era, during the XVI century. It is an economic…

Free Cash Flow (FCF) is a calculation of financial performance which measures how much operating cash flows exceed capital spending. Unlike earnings or net income,…

In financial statements, the cash flow statement refers to a difference in the assets and equivalents of a business from one cycle to the next.…

Return on Invested Capital (ROIC), also known as Return on Capital (ROC), is a profitability or performance ratio which aims to measure a company’s percentage…

Proxy A proxy is an agent legally authorized to act on behalf of another party or a format that allows an investor to vote without…

Times interest earned (TIE) ratio or interest coverage ratio is a calculation of the willingness of a company to satisfy its debt obligations on the…

Public Finance Public finance can be defined as the study of government activities, which may include spending, deficits, and taxation. It is that branch of…

The Return on Capital Employed (ROCE) is a financial measure that can be used to determine the profitability and productivity of a business. ROCE metric…

Return on Equity (ROE) is a calculation of the annual return (net income) of a corporation divided by the value of the total equity of…