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Equity offering

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  • Equity risk premium

    , equity risk premium is a rate of return in addition to a risk-free rate to compensate for investing in equity instruments because they have a higher...
  • Equity share

    , equity share is a. a share or class of shares whether or not the share carries voting rights, b. any warrants, options or rights entitling their holders...
  • Equity share capital

    , equity share capital is capital raised by an entity through the sale of common shares.
  • Equity-to-asset ratio

    , equity-to-asset ratio expresses the proportion of total assets financed by the owner's equity capital. it is the reciprocal of the debt-to-asset ratio.
  • Equivalent unit of production

    , equivalent unit of production (epu) is based on the idea that if 100 units are all 40% complete, then 40 whole units could have been completed.
  • Erisa

    , erisa, in the u.s., refers to the employee retirement income security act of 1974. it is a major u.s. law which guarantees certain categories of employees...
  • Erm

    , erm see enterprise risk management .
  • Erp

    , erp can mean either enterprise resource planning or early retirement program. see enterprise resource planning .
  • Error of comission

    , error of comission is an error that occurs as a result of an action taken. in accounting, the error occurs when one or both of the double entries are...
  • Error of omission

    , error of omission is an error which occurs as a result of an action not taken. in accounting, the error occurs when both the entries required for a transaction...
  • Error of original entry

    , error of original entry, in accounting, occurs when the double entry is made but using an incorrect figure.
  • Error of principle

    , error of principle, in accounting, occurs when one or both of the entries are made in the wrong class or category of account.
  • Escrow account

    , escrow account see trust account .
  • Esop

    , esop see employee stock ownership plan .
  • Estate taxes

    , estate taxes are the federal taxes levied on the transfer of property from the deceased to his or her heirs, legatees or devisees.
  • Estimation sampling

    , estimation sampling is sampling to estimate the actual value of a population characteristic within a range of tolerable misstatement.
  • Etc

    , etc (export trading company) is a private company that usually purchases items from domestic manufacturers, then sells them to foreign markets. the difference...
  • Ethical standards

    , ethical standards, in accounting, is a written document containing basic principles and essential procedures together with related guidance in the form...
  • Euro

    , euro is a currency of selected european union countries.
  • Eurobond

    , eurobond see global bond .
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