Examlex
Social control theory suggests that employees with strong bonds are more likely
to steal from their employer.
Bond Premium
The amount by which the market price of a bond exceeds its face value, often occurring when the bond's interest rate is higher than current market rates.
Semiannual Interest
Interest on a loan or security that is calculated and paid twice a year.
Straight-line Method
A depreciation technique that allocates an equal amount of depreciation each year over an asset's useful life.
Times Interest Earned Ratio
A financial metric used to determine how well a company can meet its interest obligations based on current earnings.
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