Outline of corporate finance
The following outline is provided as an overview of and topical guide to corporate finance:
Overview
The following outline is provided as an overview of and topical guide to corporate finance: Corporate finance is the area of finance that deals with the sources of funding, and the capital structure of corporations, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources. For finance in general, see Outline of finance.
Overview
Critical accounting policy – Accounting involving significant judgment and materially affecting financial statements Gross margin – Gross profit as a percentage Stakeholder (corporate) – Member of groups without whose support the organization would cease to exist Yield (finance) – Income return on an investment expressed as a percentage of its value Inverted yield curve – Phenomenon when shorter term bonds yield higher interest rates than longer term bonds
Aspects
Corporate action – Event initiated by a public company Corporate capitalism – Capitalism dominated by large corporations Corporate donations – Voluntary donations made by companies Corporate responsibility – Business concept Corporate sustainability – Business strategy that focuses on sustainability as a core aspect of the business Corporate tax – Tax on corporations Franchise tax – Levied by some US states on certain businesses Corporate taxonomy – Organization of a company's functions or data into categories Corporate trust – Trust arrangement in which a corporation acts as trustee for assets or obligations
Concepts
Arbitrage – Capitalisation of risk-free opportunities in financial markets Beta (finance) – Expected change in price of a stock relative to the whole market Earnings at risk – Estimate of the potential impact of market movements on a firm's earnings Financial engineering – Application of mathematical and computational practices in finance Fundamental analysis – Analysis of a business's financial statements, health, and market Going concern – Term for a functioning business Scenario analysis – Futures studies / Futures techniques methodPages displaying short descriptions of redirect targets Short-rate model – Interest-rate model describing the stochastic evolution of the instantaneous short rate Spread trade – Type of financial purchase on securities
Models
Bayes' theorem – Mathematical rule for inverting probabilities Black-Scholes model – Mathematical model of financial marketsPages displaying short descriptions of redirect targets Dividend discount model – Valuation model that prices a stock by discounting expected future dividends Generalized gaussian distribution – Probability distributionPages displaying short descriptions of redirect targets Linear algebra – Branch of mathematics Marginal utility – Benefit derived from consuming a product Money flow index – Measurement of stock markets Stock market index – Financial metric which investors use to determine market performance
Strategy
Asset stripping – Selling assets for the sake of equity investors Diversification (marketing strategy) – Expansion to new products, services, or markets Embedded option – Contract feature giving the holder option-like rights within a host financial instrument Option-adjusted spread – Type of yield spread Management buy-in – Of a large interest in a company Public offering without listing – Form of public equity offering by non-Japanese firms Rebalancing investments – Portfolio rebalancing in finance
Operations
Corporate budget – Balance sheet or statement of estimated receipts and expendituresPages displaying short descriptions of redirect targets Captive insurance – Insurance company created and owned by a firm to insure its own risks Cost of equity – Required return compensating shareholders for the risk of investing in a company's equity Financial management – Management of money in such a manner as to accomplish the objectives of organization Capital management – Management of capital assets and investments Consignment – Selling of one's personal property through a third-party vendor Flag of convenience FP&A – Accounting and business support structure Corporate finance analyst – Framework for corporate funding, capital structure, and investmentsPages displaying short descriptions of redirect targets Operational due diligence (alternative investments) – Investigation of operational risks
Ratios
Capitalization rate – Real estate valuation measure Effective interest rate – Precisely defined interest rate Incremental capital-output ratio – Ratio of how much additional investment is needed to generate one unit of extra output Loan-to-value ratio – Ratio comparing the size of a loan to the value of the asset securing it Operating ratio – Operating expenses as percent of revenue P/B ratio – Financial ratio comparing stock price to company book value
Capital
Abnormal return – Difference between an investment's actual and expected returns Capital budgeting – How an organization allocates its cash and resources Accounting rate of return – Financial ratio Internal rate of return – Method of calculating an investment's rate of return Capital structure – Mix of funds used to start and sustain a business Cost of capital – Cost of a company's funds Fixed capital – Long-lived physical assets used repeatedly in production Liquid capital – Financial resources readily available for use, typically in cash or near-cash form Money – Object or record accepted as payment Venture capital – Form of private-equity financing Working capital – Difference between a firm's assets and liabilities used to fund day-to-day operations
Entities
Benefit corporation – Type of for-profit entity Flow-through entity – Business entity which is transparent for tax purposes Limited Liability Partnership – Partnership in which some or all partners have limited liabilitiesPages displaying short descriptions of redirect targets Offshore company – Company or corporate entity established in an offshore jurisdiction Shell corporation – Company with few, if any, actual assets or operations Yield co – Company formed to own operating assets and distribute stable cash flows to investors
Assets
Accounts receivable – Claims for payment held by a business Receivables turnover ratio – Measure of how efficiently a firm collects credit sales from customers Capital asset – Property of any kind held by an assessee Complementary assets – Resources that enhance the value or usability of another asset when used together Factoring (finance) – Financial transaction and a type of debtor finance Fixed asset – Assets and property that cannot easily be converted into cash Accelerated depreciation – Accounting method Fixed assets management – Accounting process Fixed asset register Intangible asset – Concept in accounting and economics Goodwill (accounting) – Intangible asset recognized in the acquisition of a firm Intellectual property – Ownership of creative expressions and processes Patent – Type of legal protection for an invention
Liabilities
Accounts payable – Money owed by business to its suppliers Credit – Financial term for the trust between parties in transactions with a deferred payment
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