會員登入
會員帳號
會員密碼
 
回首頁 網站導覽 電子報 案例解析 行事曆 聯絡我們 English
標題圖:知識專區
首頁 > 知識專區 > 專業詞彙
專業詞彙
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Gambler's ruin
An adverse string of losses that could lead to bankruptcy, although the long-run cash flows could be positive.

Game theory
An analysis' of the behavior (actions and reactions) of participants under specified rules, information, and strategies.

General Utilities doctrine
An IRS rule that allowed firms to not recognize gains on the distribution of appreciated property in redemption of its shares (e.g., in a "legal" liquidation). Repealed by the Tax Reform Act of 1980.

Generic management functions
Those functions that are not industry specific and are thus transferable even in conglomerate mergers. Include planning, organizing, directing, and controlling.

Going-concern value
The value of the firm as a whole over and above the sum of the values of each of its parts; the value of organization learning and reputation.

Going private
The transformation of a public corporation into a privately held firm (often via a leveraged buyout or a management buyout).

Golden parachute
Provision in the employment contracts of top managers providing for compensation for loss of jobs following a change of control.

Goodwill
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).

Greenmail
The premium over the current market price Of stock paid to buy back the holdings accumulated by an unwanted acquirer to avoid a takeover.

Gross cash flews
Net operating profit after taxes (NOPAT) plus depreciation.

Gross present value
An appropriately discounted stream of future cash flows before the deduction of investment costs.

Growth-sharp matrix
A guide to strategy formulation that emphasizes attainment of high market share in industries with favorable growth rates.

 

資料來源:J. Fred Weston, Mark L. Mitchell, and J. Harold Mulherin, “Takeovers, Restructuring, and Corporate Governance”, Forth Edition, Pearson Educational International

back top