Outline of corporate finance

The following outline is provided as an overview of and topical guide to corporate finance:

Corporate finance is the area of finance that deals with the sources of funding, and the capital structure of corporations, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources.

For finance in general, see Outline of finance.

Overview

• Critical accounting policy
• Gross margin
• Stakeholder (corporate)
• Yield (finance)
  • Inverted yield curve

Aspects

• Corporate action
• Corporate capitalism
• Corporate donations
• Corporate responsibility
• Corporate sustainability
• Corporate tax
  • Franchise tax
• Corporate taxonomy
• Corporate trust

Concepts

• Arbitrage
• Beta (finance)
• Earnings at risk
• Financial engineering
• Fundamental analysis
• Going concern
• Scenario analysis
• Short-rate model
• Spread trade

Models

• Bayes theorem
• Black-Scholes model
• Dividend discount model
• Generalized gaussian distribution
• Linear algebra
• Marginal utility
• Money flow index
• Stock market index

Strategy

• Asset stripping
• Diversification (marketing strategy)
• Embedded option
  • Option-adjusted spread
• Management buy-in
• Public offering without listing
• Rebalancing investments

Operations

• Corporate budget
• Captive insurance
• Cost of equity
• Financial management
  • Capital management
  • Consignment
• Flag of convenience[1]
• FP&A
  • Corporate finance analyst
• Operational due diligence (alternative investments)

Ratios

Main article: Financial ratio

Further information: Balance sheet analysis

• Capitalization rate
• Effective interest rate
• Incremental capital-output ratio
• Loan-to-value ratio
• Operating ratio
• P/B ratio

Capital

Main article: Financial capital

See also: Capital (economics)

• Abnormal return
• Capital budgeting
  • Accounting rate of return
  • Internal rate of return
• Capital structure
• Cost of capital
• Fixed capital
• Liquid capital
  • Money
• Venture capital
• Working capital

Entities

Main article: Corporation

See also: Legal person and Corporate personhood

• Benefit corporation
• Flow-through entity
• Limited Liability Partnership (LLP)
• Offshore company
• Shell corporation
• Yield co

Assets

Main article: Asset management

• Accounts receivable
  • Receivables turnover ratio
• Capital asset
• Complementary assets
• Factoring (finance)
• Fixed asset
  • Accelerated depreciation
  • Fixed assets management
    • Fixed asset register
• Intangible asset
  • Goodwill (accounting)
  • Intellectual property
  • Patent

Liabilities

Main article: Liability (financial accounting)

• Accounts payable
• Credit

Loans

Main article: Loan

• Back-to-back loan
• Business loan
• Bond (finance)
• Equated monthly installment
• In-house lending
• Loan covenant
  • Cov-lite
• Shareholder loan

Development

Main article: Corporate development

• Business valuation[2]
  • Net present value
  • Sum-of-the-parts analysis
• Buyout
• Dividend
  • Common stock dividend
  • Dividend reinvestment plan
  • Dividend policy
• Leverage (finance)
• Mergers and acquisitions
  • Consolidation (business)
• Research and development

Liquidations

Main article: Administration (law)

• Anti-deprivation rule
• Liquidation
  • General assignment
• Qualifying floating charge

Subtypes

• Carbon finance
  • Carbon accounting
• Commercial finance
• Social finance
• Structured finance
• Supply chain finance

Investment

See also: Investment banking

• Active management
• Clientele effect
• Disclosed fees
• Immunization (finance)
• Income trust
• Lead arranger
• Liquid alternative investment
• Portfolio (finance)
  • Portfolio optimization
• Real options valuation
• Return (finance)

Funds

Main article: Investment fund

See also: Fund derivative and Funding

• Interest
  • Interest rate
• Investment fund
• Mutual fund
• Stock fund

Shares

Main article: Stock

See also: Minority discount and Stock market

• Common stock
  • Differential voting right shares
• Earnings per share
  • Earnings call
• Golden share
• High-yield stock
• Issued shares
  • Equity issuance
• Leading stock
• Monthly income preferred stock
• Non-voting stock
• Participating preferred stock
• Preferred stock
• Registered share
• Secondary shares
• Stock exchange

Theory

Further information: Financial economics § Certainty, and Financial economics § Corporate finance theory

• Fisher separation theorem
• Modigliani–Miller theorem
• Theory of the firm
• The Theory of Investment Value
• Agency theory
• Capital structure
  • Corporate finance § Capitalization structure
  • Capital structure substitution theory
  • Pecking order theory
  • Market timing hypothesis
  • Trade-off theory of capital structure
  • Merton model
  • Tax shield
• Dividend policy
  • Corporate finance § Dividend policy
  • Walter model
  • Gordon model
  • Lintner model
  • Residuals theory
  • Signaling hypothesis
  • Clientele effect
  • Dividend puzzle
  • Treasury stock § Buying back shares
  • Dividend tax
• Capital budgeting (valuation)
  • Corporate finance § Investment and project valuation
  • Clean surplus accounting
  • Residual income valuation
  • Economic value added / Market value added
  • T-model
  • Adjusted present value
  • Uncertainty
    • Penalized present value
    • Expected commercial value
    • Risk-adjusted net present value
    • Contingent claim valuation
    • Real options
    • Monte Carlo methods
• Risk management
  • Corporate finance § Financial risk management
  • Financial risk management § Corporate finance
  • Hedging irrelevance proposition
  • Risk modeling
  • Risk-adjusted return on capital

Related lists

• Index of accounting articles
• Index of economics articles
• Index of international trade articles
• Outline of actuarial science
• Outline of business
• Outline of civil law (common law)
• Outline of organizational theory

See also

• Financial statements
• Initial public offering
• Investment strategy
• Leprechaun economics

References

1. Bernaert, Andy (2006). Bernaerts' Guide to the 1982 United Nations Convention on the Law of the Sea. Victoria, B.C., Canada: Trafford Publishing. ISBN 978-1-4120-7665-4.
2. Kwok, Benny K. B. (2008). Forensic Accountancy (2nd ed.). LexisNexis. ISBN 978-962-8972-76-0.

External links

• Corporate Finance Definition and Activities, Investopedia
• Corporate Finance Overview, Corporate Finance Institute