Index

Accounting

equation
measures
operations
policies. See also Notes to account
practices
proxies

Adjusted present value approach

Advanced economies

markets
nations

Agency and incomplete contract theory

Altman Z score

Z′ model
Z″ model

American depository receipts (ADR)

Arbitrage opportunities

Asset

Altman Z score
asset tangibility
capital
current
financing
fixed
management
valuation of assets
working capital financing

Asymmetric distribution

Asymmetric information theory. See also model

Balanced scorecard

Balance sheet

risk balance sheet

Basic earning power

Beta (β)

accounting beta method
historical
pure play method

Bonds

adjustable
asset-backed bonds
callable
collateralised mortgaged-backed bonds
deep discount
debentures
fixed-rate debentures
fixed term
floating rate
foreign bond
foreign currency convertible
inflation indexed
international
optional convertible
perpetual
puttable
secured premium notes
straight
synthetic convertible
warrants
zero coupon

Bonus issues

schemes
shares

Buybacks

share repurchase

Capital

capital controls
capitalisation
capital management
economic capital
equity capital
loan capital
off–balance sheet capital
operational capital
paid-up capital
permanent capital
regulatory capital
signalling capital
sources of capital
strategic capital
temporary capital

Capital account convertibility

Capital asset pricing model (CAPM)

Capital markets
stock analyst
stock index
stock market

Capital structure puzzles

Cash flow

inflow
outflow

Cash flow statement

Chairman’s ...

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