Examlex
The Mann-Whitney U test is the nonparametric equivalent of the independent-samples t test.
Interest Tax Shield
A decrease in income tax obligations due to subtracting debt interest payments from taxable income.
Semi-Annually
This pertains to an event or action occurring twice a year, typically every six months.
Unlevered Cost of Capital
The cost of capital for a company with no debt, reflecting the risk of the company’s assets without the impact of leverage.
Coupon
A document or digital code entitling the holder to a discount, or that portion of a bond which represents interest payments.
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