- A -accountability
accountant's opinion
accounting
acquisition
Administrative Authorities
advance
affiliated company
affiliated person
American Depository Receipt, ADR
annual (general) meeting, AGM
annual report
anti-crisis management
Anti-Takeover Defense
antidilution provision
antitakeover defense
appreciation
audit
audit report
auditor
Auditor’s Report
- B -Ballot
bankrupt
bankruptcy
benchmarking
beneficial owner
Beneficiary
board of directors
board of trustees
book value
business judgment rule
bylaws
- C -Capacity
Capital Surplus
Chairman of the Board
change-in-control -arrangements
chief executive officer CEO
chief information officer, CIO
class action lawsuit
class of shares
classified board
Closed Joint Stock Company
code of best practice
codetermination
common stock
common-law voting
conglomerate
COO chief operating officer
corporate charter
corporate culture
corporate finance
corporate governance
corporate law
corporation
cross-shareholding
cumulative abnormal return CAR
cumulative voting
- D -dead-hand poison pill
Debtor
dilution
dilution of ownership
director
directors and officers liability insurance (D&O)
disclosure
dissident; dissenting shareholder
distribution stock
Dividend
- E -employee benefit plan
employee stock ownership plan
Equity
event study
ex-Dividend
ex-dividend date
executive director
exempt security
external auditor
External Director
Extraordinary General Meeting of Shareholders (EGM)
- F -fair disclosure
fiduciary
fiduciary trust / responsibility
financial statement
Fixing Date
foreign direct investment FDI
forward looking statement
friendly takeover
- G -Generally Accepted Accounting Principles (GAAP)
Generally Accepted Accounting Principles, GAAP
golden bungee (cords)
golden handshake
golden hello
golden parachute
Golden Share
greenmail(ing)
- H -historical cost
hostile takeover
human resources management
- I -Inside Director
Internal Audit
International Accounting Standard IAS
inventory control
Issue
Issued and Outstanding
- L -leveraged buyout
Listed
lockup restrictions
- M -management
management accounting
management decisions
management psychology
merger
minority shareholder
monetization trades
- N -no-par stock
non-executive director/outside director
non-voting common stock
noncurrent asset
- P -P/E Ratio
paid-in surplus
pay-for-performance
pension fund
pension plan
poison pill
pooling of interests
preferred stock
price-to-earnings ratio
principal shareholder
prior-preferred stock
private corporations
private equity
privatization
proxy
proxy
proxy battle/fight
Proxy Card
proxy contest
proxy statement
prudent man rule
public corporations
- Q -quarterly report
Quarterly Report
- R -replacement costs
retail investor
return on assets
return on equity
return on investment
right to vote
risk management
- S -selective disclosure
severance pay
share consolidation
share repurchase plan
shareholder
shareholder activism
shareholder activist
shareholder proposal
shareholder resolution
socially responsible investing
Spin-Off
Split of shares
staggered board
stakeholder
statutory voting
stock
stock option
stock purchase plan
stock split
stockholder
Subsidiary
sustainability
- T -transparent market
- U -ultra vires
- V -
