ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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BUSINESS RISK Definition
BUSINESS RISK see OPERATING RISK.
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AGENCY is the relationship between a principal and an agent wherein the agent is authorized to represent the principal in certain transactions.
EQUITY-TO-ASSET RATIO expresses the proportion of total assets financed by the owner's equity capital. It is the reciprocal of the debt-to-asset ratio.