Examlex
________ occurs when a firm proactively seeks to create a new product market position that competitors have not recognized.
Dividend Policy
A company's strategy in deciding the size and pattern of dividend distributions to its shareholders.
Associate Entity
An entity over which an investor has significant influence, typically through ownership of between 20% and 50% of voting stock.
Equity Recognition
The process in accounting of recognizing increases in ownership interests.
Share Capital
The funds raised by a company through the issuance of shares, representing the ownership interest invested by shareholders.
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