Across
- 5. Environmental, Social, and Governance criteria used to measure the sustainability and ethical impact of an investment.
- 7. A deceptive business practice used to inflate sales figures by sending more goods through a distribution channel than it can sell.
- 9. An economic situation where the demand for a product does not change significantly even when the price increases.
- 11. A market phenomenon where a rapid rise in a stock's price forces short sellers to buy back shares to limit losses, further driving up the price.
- 12. The system of rules, practices, and processes by which a firm is directed and controlled, including the oversight provided by the board.
- 13. The ability of reported earnings to predict future earnings; high quality is characterized by transparency and sustainability.
- 15. A leverage ratio that compares a company's total liabilities to its shareholder equity, indicating the extent of debt financing.
- 16. An accounting principle that determines the specific conditions under which revenue is recognized as earned.
Down
- 1. The degree to which reported earnings match actual cash flows; low quality often indicates aggressive revenue recognition.
- 2. The growth a company achieves by increasing output and enhancing sales internally through its own resources.
- 3. An investment strategy where an investor profits from a decline in a stock's price by selling borrowed shares and buying them back later.
- 4. When the market is willing to pay more for every dollar of a company's earnings, often driven by high growth expectations.
- 6. A financial ratio used to determine how easily a company can pay interest on its outstanding debt.
- 8. The use of borrowed money (debt) to finance the purchase of assets, with the expectation that the income will exceed the cost of borrowing.
- 10. Revenue growth achieved through mergers and acquisitions rather than internal operations or innovation.
- 14. An intangible asset recorded on the balance sheet when one company acquires another for a price higher than its net identifiable assets.
