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What type of variables have their movements explained by theory?
Penalties
Punishments or fines imposed for breaking a law, rule, or contract.
Inflation-adjusted Amount
A monetary value converted to reflect changes in purchasing power due to inflation, ensuring comparison over time is more accurate.
Registration Statement
A set of documents, including financial statements and a prospectus, filed with a securities regulatory body to register new securities for public sale.
CFO
Chief Financial Officer, an executive responsible for managing the financial actions of a company.
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