ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY

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BOOK-TO-MARKET Definition

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BOOK-TO-MARKET is the ratio of the firms book equity to market equity.

 

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SUNDRY SHAREHOLDERS are a group of miscellaneous shareholders.

VERTICAL INTEGRATION is the extent to which a firm owns its upstream suppliers and its downstream buyers. Control upstream is referred to as backward integration (towards suppliers of raw material), while control of activities downstream (towards the eventual buyer) is referred to as forward integration.


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