Examlex
The "core concept" is
Incremental Value
The additional value generated from a particular decision, investment, or action over its alternative.
Acquiring Firm
A company that purchases or takes control of another company through a merger, acquisition, or takeover.
Target Firm
A company that is the subject of a takeover attempt or an acquisition by another company.
NPV
A method used in capital budgeting to assess the profitability of an investment or project, calculating the difference between the present value of cash inflows and outflows.
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