Examlex
An example of a discretionary fixed cost for a clothing manufacturer is
MM Model
The Modigliani-Miller theorem, proposing that in an ideal market, the value of a firm is unaffected by its capital structure.
Financial Leverage
The degree to which a company uses fixed-income securities such as debt and preferred equity in its capital structure.
Tax-Deductible Interest
Interest on loans that can be subtracted from one's taxable income, thereby reducing the overall tax liability.
Earnings Per Share
A company's net profit divided by the number of its outstanding shares, indicating the profitability on a per-share basis.
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