Examlex
The doctrine of stare decisis,though vital to the creation of the common law when this country was settled,is not important to our modern,complex society.
Voluntary Disclosure
The practice of a firm releasing non-required information willingly to its stakeholders, aiming to increase transparency and reduce information asymmetry.
Income Smoothing
The use of accounting techniques to level out net income fluctuations from one period to the next, aiming for a more stable financial appearance.
Portfolio Management
The process of making investment decisions by allocating assets among securities, sectors, or industries to optimize returns.
Reported Earnings
The profits announced by a corporation, reflecting the financial performance over a specific period, usually a fiscal quarter or year.
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