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Factors that contribute to hypergamy appear to be
Accounting Income
Accounting income is the net profit of a company, calculated according to generally accepted accounting principles (GAAP), and includes all revenues and expenses.
Incremental Cash Flows
These are the additional cash flows from operations that a business generates from taking on a new project.
Capital Budgeting
Capital budgeting is the process by which a business evaluates and selects significant long-term investments, based on potential returns and strategic objectives.
Net Acquisition
When there is a purchase and sale of assets (within the same asset class) in the same year, CCA is calculated on the capital cost of the new asset minus the lesser of the original capital cost or the net proceeds from the asset disposed.
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