Examlex
A factorial design is a statistical experimental design used to measure the effects of two or more independent variables at various levels and to allow for interactions between variables.
Retained Earnings
The portion of a company's profits that is not distributed as dividends to shareholders but is kept within the company for reinvestment.
Restriction/Appropriation
The limitation of retained earnings distribution specified by management or shareholders, often for specific purposes like future investments or debt repayment.
Stockholders' Equity
Refers to the residual interest in the assets of a corporation that remains after deducting its liabilities, representing ownership interest in the company.
Par Common Stock
Common stock issued with a nominal value per share, which represents the minimum legal capital that must be paid per share.
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