Jensen's Alpha or Jensen's Alpha is an indicator that measures the ability of an investment portfolio manager to achieve returns above the risk-adjusted benchmark index that it indicates. In other words, it is about comparing the difference obtained by a fund or portfolio against a benchmarking with the same amount of risk. If we compare … Read more
The term of intestate is a term that comes from Latin and that means "without a will", referring specifically to judicial procedures derived from will (in this case null) of some person. We are going to detail what it consists of. When a person dies, it is necessary that a will has been previously drawn … Read more
We speak of accounts receivable when a company has rights pending collection over third parties, whether physical or legal, at a certain date. These pending collections usually occur when loans are made that a company grants to its clients. Accounts receivable can be classified according to their origin into accounts receivable from clients, affiliated companies, … Read more
Released shares in accounting is a concept used to define the shares actions that are received without having to make any disbursement, or a partial disbursement, because the company's equity and reserves are used as compensation for these actions. This occurs when capital increases are carried out and the number of shares in the company … Read more
ADR stands for American Depositary Receipt. ADR Shares are securities that represent non-US stocks that are deposited with US banks. The main objective of this type of shares is that US investors can buy shares of foreign companies from their market and paying in dollars. Like normal stocks, ADR Shares are part of the capital … Read more
Assets are the assets, rights and other economic resources that companies have and that are likely to be converted into profits or provide an economic return to the company. These assets are controlled by the company as a result of past actions. In accounting, the assets of a company are considered to be equal to … Read more
The earnest is a concept that designates a signal or monetary amount that is delivered in a contract. What is best known about this concept is the deposit contract, since the term is only characterized by having a great breadth that makes it difficult to find a specific definition. The earnest money is framed within … Read more
The concept of average collection period is conceived as the total number of days that a , entity or institution takes time to receive the payment corresponding to the provision of services requested by one of its clients. Therefore, the average collection period is also understood as the period of time that a company is … Read more
The affiliate program is a term used in digital marketing industry to describe a system that makes it easier for program associates to make a profit by promoting a company's products or services. The promotion is usually done through online advertising on websites, blogs, applications, email, etc. The appropriate thing is that those associated with … Read more
The term accounting It is a concept that refers to the techniques used to record the financial transactions of a person or company. Tax accounting is one of the existing types of accounting. When we talk about tax accounting, we refer to all those actions and tasks related to tax obligations that are defined by … Read more
