Examlex
The heads of a hard disk drive touch the surface of the platter to read or write the data.
Accounting Rule-Making Bodies
Organizations or groups responsible for setting standards and regulations in the accounting field, like FASB or IASB.
CAP
An abbreviation often referring to the "Capitalization" of a company, which is the sum of a company's stock, long-term debt, and retained earnings.
FASB
The Financial Accounting Standards Board, a private, non-profit organization standard setter, which establishes the generally accepted accounting principles (GAAP) within the United States.
Agency Theory
A framework that analyzes the relationship and conflicts between principals (owners) and agents (managers) in a corporation, focusing on how to align their interests.
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