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An overstatement of earnings can inflate a company's stock price and may also be used to:
Controlling Interest
Ownership interest in a company that is sufficient to control the company's policies and management decisions, typically through a majority of voting rights.
Discount Rate
The interest rate used in discounted cash flow (DCF) analysis to determine the present value of future cash flows.
Fair Value Enterprise Method
An accounting approach for valuing a subsidiary company at its current market value rather than its book value or cost in the financial statements of a parent company.
Identifiable Net Assets
Assets that can be separately identified and measured apart from the business entity, often relevant in the valuation of companies for acquisition or reporting purposes.
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