Examlex
Discuss the advantages and disadvantages of using IFRS.
Share
A unit of ownership interest in a corporation or financial asset that gives the holder a claim on part of the corporation's assets and earnings.
Sharpe Measure
A ratio used to evaluate the risk-adjusted return of an investment, calculated by subtracting the risk-free rate from the return of the investment and dividing by the standard deviation of the investment's returns.
Risk-Free Return
The theoretical return on an investment with zero risk, typically associated with government bonds.
Jensen's Measure
A performance evaluation tool that measures the excess return of a portfolio above the expected return, accounting for risk.
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