Index

abandonment risk 9434

accounting

analysis 92118

capital structure 7025

complex points 92118

harmonising data 84

positioning 926

procedures 1437

rates of return 5436

rules/principles 121, 1345

standards 11718

value creation 5334, 5369, 5416

accounts

balancing 893

bank 8923, 900

consolidated 7391

DPO ratio 196

accretion 766, 8501

accruals 93

see also inventories

acquisitions

goodwill 824

LBOs 869

see also mergers and acquisitions

actuarial present value 110

additive valuation methods 617

adjusted income 84

ADRs see American Depositary Receipts

advance dividends 744

affirmative covenants 411

after-tax basis

cash flows 556, 6045

ROCE 229, 2312, 235

agency cost hypothesis 710

agency theory

agency costs 524, 710

bankruptcy 8802

convertible bonds 4689

corporate governance 81617

demergers 855

dividends 7334

internal financing 727

LBOs 872

risk insurance 924

value 5234

warrants 463

Air France KLM convertible bond issue 467

Aït-Mokhtar, Yann 680

Alcan aluminium group 51819

all-share mergers 84454

accretion criteria 8501

asset contributions 8456, 848

bootstrapping 8543

dilution 8501

exchange ratio 84950

legal mergers 8445

mechanics 84954

pros and cons 848

relative value 84951, 853

share contributions 845, 848

share exchange 8457

synergies 8523

techniques 8448

the way forward 854

Almeida, H. 657

ALRG see asset liability refinancing gap

alternative portfolio management 340

American Depositary Receipts (ADRs) 4912

amortisation

accounting procedures ...

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