- 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 financial officer CFO
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
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 -
