Examlex
SOX emphasizes a strong system of internal control as a way of avoiding Enron-sized accounting frauds.
Time Value
The concept in finance that money available at the present time is worth more than the same amount in the future due to its potential earning capacity.
Calculation
The process of determining a numerical result based on mathematical operations or algorithms.
Average Accounting Return
A financial ratio that measures the average net income that a firm generates as a percentage of its average book value of equity.
Market Values
The existing selling or buying price for assets or services in the marketplace.
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