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Outline of corporate finance

Last updated January 12, 2026

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

Overview

Critical accounting policy – Accounting involving significant judgment and materially affecting financial statements
Gross margin – Gross profit as a percentage
Stakeholder (corporate) – Member of groups without whose support the organization would cease to exist
Yield (finance) – Income return on an investment expressed as a percentage of its value
- Inverted yield curve – Phenomenon when shorter term bonds yield higher interest rates than longer term bonds

Aspects

Corporate action – Event initiated by a public company
Corporate capitalism – Capitalism dominated by large corporations
Corporate donations – Voluntary contributions of money, goods, or services made by companies to external causes
Corporate responsibility – Business concept
Corporate sustainability – Business strategy that focuses on sustainability as a core aspect of the business
Corporate tax – Tax on corporations
- Franchise tax – Levied by some US states on certain businesses
Corporate taxonomy – Organising a company’s activities, functions, or data into structured categories
Corporate trust – Trust arrangement in which a corporation acts as trustee for assets or obligations

Concepts

Arbitrage – Capitalisation of risk-free opportunities in financial markets
Beta (finance) – Expected change in price of a stock relative to the whole market
Earnings at risk – Measure estimating the potential impact of market movements on a firm’s earnings
Financial engineering – Application of mathematical and computational practices in finance
Fundamental analysis – Analysis of a business's financial statements, health, and market
Going concern – Term for a functioning business
Scenario analysis – Futures studies / Futures techniques method
Short-rate model – Interest‑rate model describing the stochastic evolution of the instantaneous short rate
Spread trade – Type of financial purchase on securities

Models

Bayes' theorem – Mathematical rule for inverting probabilities
Black-Scholes model – Mathematical model of financial markets
Dividend discount model – Valuation model that prices a stock by discounting expected future dividends
Generalized gaussian distribution – Probability distribution
Linear algebra – Branch of mathematics
Marginal utility – Benefit derived from consuming a product
Money flow index – Measurement of stock markets
Stock market index – Financial metric which investors use to determine market performance

Strategy

Asset stripping – Selling assets for the sake of equity investors
Diversification (marketing strategy) – Expansion to new products, services, or markets
Embedded option – Contract feature giving the holder option‑like rights within a host financial instrument
- Option-adjusted spread – Type of yield spread
Management buy-in – Of a large interest in a company
Public offering without listing – Form of public equity offering by non-Japanese firms
Rebalancing investments – Portfolio rebalancing in finance

Operations

Corporate budget – Balance sheet or statement of estimated receipts and expenditures
Captive insurance – Insurance company created and owned by a firm to insure its own risks
Cost of equity – Required return compensating shareholders for the risk of investing in a company’s equity
Financial management – Management of money in such a manner as to accomplish the objectives of organization
- Capital management – Management of capital assets and investments
- Consignment – Selling of one's personal property through a third-party vendor
Flag of convenience ^[1]
FP&A – Accounting and business support structure
- Corporate finance analyst – Framework for corporate funding, capital structure, and investments
Operational due diligence (alternative investments) – Assessing non‑investment risk and operational soundness of alternative investment managers

Ratios

Capitalization rate – Real estate valuation measure
Effective interest rate – Precisely defined interest rate
Incremental capital-output ratio – Ratio of how much additional investment is needed to generate one unit of extra output
Loan-to-value ratio – Ratio comparing the size of a loan to the value of the asset securing it
Operating ratio – Operating expenses as percent of revenue
P/B ratio – Financial ratio comparing stock price to company book value

Capital

Abnormal return – Difference between an investment’s actual return and its expected return
Capital budgeting – How an organization allocates its cash and resources
- Accounting rate of return – Financial ratio
- Internal rate of return – Method of calculating an investment's rate of return
Capital structure – Mix of funds used to start and sustain a business
Cost of capital – Cost of a company's funds
Fixed capital – Long‑lived physical assets used repeatedly in production
Liquid capital – Financial resources readily available for use, typically in cash or near‑cash form
- Money – Object or record accepted as payment
Venture capital – Form of private-equity financing
Working capital – Difference between a firm’s assets and liabilities used to fund day‑to‑day operations

Entities

Benefit corporation – Type of for-profit entity
Flow-through entity – Business entity which is transparent for tax purposes
Limited Liability Partnership – Partnership in which some or all partners have limited liabilities
Offshore company – Company or corporate entity established in an offshore jurisdiction
Shell corporation – Company with few, if any, actual assets or operations
Yield co – Company formed to own operating assets and distribute stable cash flows to investors

Assets

Accounts receivable – Claims for payment held by a business
- Receivables turnover ratio – Measure of how efficiently a firm collects credit sales from customers
Capital asset – Property of any kind held by an assessee
Complementary assets – Resources that enhance the value or usability of another asset when used together
Factoring (finance) – Financial transaction and a type of debtor finance
Fixed asset – Assets and property that cannot easily be converted into cash
- Accelerated depreciation
- Fixed assets management – Accounting process
  - Fixed asset register
Intangible asset – Concept in accounting and economics
- Goodwill (accounting) – Intangible asset recognized in the acquisition of a firm
- Intellectual property – Ownership of creative expressions and processes
- Patent – Type of legal protection for an invention

Liabilities

Loans

Development

Liquidations

Subtypes

Investment

Funds

Shares

Theory

Related lists

References

↑ 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.
↑ Kwok, Benny K. B. (2008). Forensic Accountancy (2nd ed.). LexisNexis. ISBN 978-962-8972-76-0.

External links

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[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.

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