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A concept which has been operationalized is referred to as:
Book Value Per Share
A financial measure that indicates the per share value of a company based on its equity available to shareholders.
Fixed Assets
Long-term tangible pieces of property that a firm owns and uses in its operations to generate income.
Initial Public Offering
The first time that the shares of a private company are offered to the public for purchase, often referred to as "going public."
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