Term
| Tests used to detect and correct Heteroskedasticity |
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Definition
| Breush-Pagen Chi-Square and White Corrected Errors |
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Term
| Tests used to detect and correct Serial Correlaion |
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Definition
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Term
| Tests used to detect and correct Mulicollinerity |
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Definition
| Conflicting t and F statistics; Drop one of the corr. variables |
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Term
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Definition
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Term
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Definition
| Substance Level, Real Wage lead to increased population |
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Term
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Definition
| Opertunity Cost for woman |
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Term
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Definition
| Discoveries are a choice and lead to profits |
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Term
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Definition
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Term
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Definition
| S[(1+InflationDom)/(1+InflationFor)]^t = Expected Spot Rate |
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Term
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Definition
(1+Rnom,a)/(1+Rnom,b) = (1+Einf,a)/(1+Einf,b)
or linear
Rnom,a - Rnom,b = Einf,a - Einf, b |
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Term
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Definition
| Exchange of Goods, Services, Investment Income, Unilateral Transfers |
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Term
| Finacial (Capital) account |
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Definition
| Flow of funds for Debt and Equity Investments |
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Term
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Definition
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Term
| When Inflation Increases, Domestic Currency |
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Definition
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Term
| When real rates increase, Currency |
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Definition
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Term
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Definition
CFO - FCinv + Interest Expense(1-tax)
NI + Dep + Int Expense(1-Tax)- FCinv - WCinv |
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Term
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Definition
FCFF + Net Barrowings - Interest Expense(1-tax)
NI + Dep - FCinv - WCinv + Net Barrowings |
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Term
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Definition
| Peristance and Sustainability |
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Term
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Definition
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Term
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Definition
| (NOAe-NOAb)/(NOAe+NOAb)^2 |
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Term
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Definition
| CF + (Change in Market Value) |
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Term
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Definition
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Term
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Definition
| Economic Profit/(1+WACC)^t |
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Term
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Definition
| NI - (Required Return on Equity * Beg Book Value of Equity) |
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Term
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Definition
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Term
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Definition
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Term
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Definition
| Acquire all of the targets assets and liabilities |
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Term
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Definition
| Target company becomes subsiary |
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Term
| Type of Merger: Pioner/Development |
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Definition
| Conglomerate & Horizontal |
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Term
| Type of Merger: Rapid Growth |
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Definition
| Conglomerate & Horizontal |
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Term
| Type of Merger: Mature Growth |
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Definition
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Term
| Type of Merger: Stabilization Phase |
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Definition
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Term
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Definition
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Term
| Herfindahl-Hirschman Index (HHI) |
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Definition
| Sum of squared market shares of all companies |
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Term
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Definition
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Term
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Definition
| If move is more then 100, possible anti trust |
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Term
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Definition
| If move is more then 50, Anti Trust |
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Term
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Definition
| New Independant Company, Shares issued to public |
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Term
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Definition
| New Independant Company, Shares distributed to Parents Shareholders |
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Term
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Definition
| Shareholders and exchange shares |
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Term
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Definition
| FIFO Inventory - LIFO Inventory |
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Term
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Definition
| LIFO Inventory + LIFO Reserve |
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Term
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Definition
| LIFO COGS - (Change in LIFO Reserve) |
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Term
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Definition
| Expensed under IFRS, Expensed under US GAAP |
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Term
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Definition
| Capitalized under IFRS, Expensed Under US GAAP |
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Term
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Definition
| Book Value > Recoverable Amount; Fair Value less the selling costs or Value in use |
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Term
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Definition
| Carrying Value > Future Undiscounted Cash Flows |
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Term
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Definition
| Coverting LC to FC; Temporal Method |
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Term
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Definition
| Converting FC to PC; Current Method |
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Term
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Definition
| FC does not Equal PC, Self contained indpendent sub that activies are decentralized from parent |
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Term
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Definition
| FC = PC, Sub is well intergrated with parent; parent makes decisions |
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Term
| Hyperinflationary under FASB and US GAAP |
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Definition
| Cumulative inflation exceeds 100% over 3 years; Use Temporal Method |
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Term
| Hyperinflationary under IFRS |
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Definition
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