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Self-attribution theory states that consumers are motivated to act in accordance with their attitudes and behaviours.
Change in Net Working Capital
The difference between the current assets and current liabilities from one period to the next, reflecting changes in liquidity and operational efficiency.
Average Tax Rate
The ratio of the total amount of taxes paid to the total tax base (taxable income or spending), representing the average tax burden.
Capital Gains
The profit earned from the sale of assets like stocks, bonds, or real estate, which exceeds the purchase price.
Non-Eligible Dividends
Dividends paid from earnings that are not eligible for the enhanced dividend credit in certain jurisdictions, typically leading to higher tax rates for the recipient than eligible dividends.
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