Examlex
When a firm is expensing an item faster on the tax return than on the financial statements,a deferred tax liability is the result.
Security Market Line
A representation in the Capital Asset Pricing Model (CAPM) that displays the risk versus expected return of the market at any given time.
Beta Coefficient
A measure of a stock's volatility or risk relative to the overall market.
Market Risk Premium
The extra return expected by investors for holding a risky market portfolio instead of risk-free securities.
Risk-free Interest Rate
The theoretical return on investment with zero risk of financial loss, typically associated with government bonds.
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