DESCRIPTIVE THEORY Definition

Bookmark and Share

DESCRIPTIVE THEORY, in property rights, describes how property rights are created or initiated, how they are transferred from party to party, and finally how property rights are terminated.

Learn new Accounting Terms

YEAR-END DIVIDEND is a payment to stockholders from retained earnings, declared at the end to a business year.

MARGIN OF SAFETY, in accounting, is how much output or sales level can fall before a business starts making a loss. In investing, it is the difference between the intrinsic value of a stock, i.e. value based on stock valuation and what the company is actually worth and the price that the market sets on a stock, i.e. a stock price is a matter of the market participants opinions.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.