Examlex
The Wilcoxon signed-rank test does not assume a normal population, but it does require a roughly symmetric population.
Pooling of Interests Transaction
A method used in accounting for business mergers in which the assets and liabilities of the merging companies are combined using their book values.
Book Value
The net value of a company's assets minus its liabilities, representing the equity value of the company from an accounting perspective.
Fair Value
The price at which an asset could be bought or sold or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
Variable Interest Entity
A legal entity in which an investor holds a controlling interest that is not based on the majority of voting rights.
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