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According to the residual theory of dividends
Relative Size
An assessment of an entity's size compared to other entities in the same context, such as a company's market share relative to its competitors.
Recurring Variances
Variances that occur regularly or repeatedly over time, often indicating a systematic issue within a process or system.
Rule Of Thumb
A general principle or guideline that is not strictly accurate or reliable for every situation but is used because of its practicality.
Standard Cost
Predetermined costs for manufacturing or service processes, used as benchmarks for performance evaluation.
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