INDEX

Abandonment options

Abbott Laboratories

Accelerated depreciation

Accounting depreciation

Accounting income

Accounting net income

Accounting principles

Accounting rate of return

Accounting risk

Accounts payable management

cash disbursements

evaluating

trade discounts

Accounts receivable management

aging schedule

collecting on accounts

evaluating

goals for

monitoring receivables

number of days of receivables

Accounts receivable turnover

Acid test ratio

Acquiring company (acquirer)

Acquisitions. See also Mergers and acquisitions (M&A)

Active strategy

Activity ratios

Adelphia

Adjusted present value

After-tax cash flows

After-tax cost of debt

After-tax cost of equity

After-tax operating cash flow

Agency costs

corporate governance and

dividend policy and

Agency costs of equity

Agency problem

Agency relationships

director-shareholder conflicts

manager-shareholder conflicts

sources of conflict in

Aging schedule, accounts receivable

Alcoa Annual Report

American International Group (AIG)

Annual reports

Anticipation stock

Anti-takeover laws

Antitrust laws

Arbitrage

Arbitrage pricing theory (APT)

Argentina

Arithmetic mean

Armitage, Seth

Arnott, Robert

Asset-based loans

Asset beta (β)

Asset purchase acquisitions

Asset risk

Assignment of accounts receivable

Asymmetric information

Audit committee, board of directors

Australia

Automated Clearing House (ACH)

Automatic Data Processing

Automobile industry

Average accounting rate of return (AAR)

Average age of payables

Average day’s payables ...

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