Examlex
According to the pluralist paradigm:
Share-Based Compensation
A form of pay given to employees and executives that is based on the company's stock, intended to align their interests with those of the company's shareholders.
Convertible Bond
A type of bond that can be converted into a predetermined amount of the company's equity, usually at the choice of the bondholder.
Net-of-Tax Interest Expense
The interest expense after considering the effects of income tax, representing the actual cost of borrowing to the entity.
GAAP
Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in any given jurisdiction, including the rules and standards for financial reporting.
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