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Poison Pill
A strategy used by companies to deter hostile takeovers by making the company less attractive to the potential acquirer.
Consolidation
The process of combining multiple entities or accounts into a single entity or account for reporting and analysis purposes.
Common Stock
Equity ownership in a corporation, with voting rights and potential dividends, but with dividends paid after preferred shareholders.
Absorbed Firm
A company that has been merged into or acquired by another company, ceasing to exist as an independent entity.
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