The role of this glossary is to present brief definitions of most of the key concepts in corporate finance and management (in total 900 names-definitions) with aim the reader to be able to understand and become familiar with the terminology in the analyses that will present in the category Corporate & Business.
Additionally, we hope that the reader by acquiring intimacy with the specific terminology, he will also love the science of finance and management, giving to it a significant part of his personal time.
In the following glossary we tried to include the most well-known definitions and terms in the field of Corporate Finance & Management. If you still find that a term or definition is missing and you know that it can be included in this glossary, please do not hesitate to contact us via the contact form of our web-site (Contact Us) and the Liberal Globe will edit it and will include it.
Glossary Corporate Finance & Management
There are currently 17 names in this directory beginning with the letter G.
Gambler’s ruin an adverse string of losses which could lead to bankruptcy, although the long-run cash flows could be positive.
Gant chart a technique for planning and control developed by Henry L. Gant showing by bars on a chart the time requirements for the various tasks, or “events” of a production or other program.
Garnishmenta procedure allowing debt to be paid off by deductions from the debtor’s wages.
Gearingfinancial leverage.
General cash offer issue of securities offered to all investors.
General utilities doctrine An IRS rule which allowed firms to not recognize gains on the distribution of appreciated property in redemption of its shares (i.e. in a legal liquidation).
Generic management functions those functions that are not industry specific and are thus transferable even in conglomerate mergers. Include planning, organizing, directing and controlling.
Goals (objectives) the ends toward which activity is aimed-the end points of planning.
Going private the transformation of a public corporation into a privately-held firm (often via a leveraged buy-out or a management buy-out).
Going-concern value the value of the firm over and above the sum of the values of each of its parts; the value of the organization learning and reputation.
Golden parachute provision in the employment contracts of top management providing for compensation for loss of jobs following a change of control.
Good will the excess of the purchase price paid for a firm over the book value received. Recorded on the acquirer’s balance sheet, to be amortized over not more than 40 years (amortization not tax deductible).
Grapevinea kind of informal organization network over which information tends to flow, usually regularly, between persons who know and trust each other.
Gray market purchases and sales of Eurobonds that occur before the issue price is finally set.
Greenmailthe premium over the current market price of stock paid to buy back the holdings accumulated by an unwanted acquirer to avoid a takeover.
Growth share matrix a guide to strategy formulation which emphasizes attainment of high market share in industries with favorable growth rates.
Growth stocks are stocks of companies that could invest money to earn more than the opportunity cost of capital.
