Deleverage – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Finance, Personal Finance, and Valuation Principles

What is Deleverage?Deleveraging is the process of reducing the debt of financial liabilities of a form, household or individual. This is the opposite of leveraging. The process of decreasing the financial leverage or debt of a firm by paying off all outstanding...

Deflation – Explained

by TheBusinessProfessor | Feb 23, 2025 | Economic Analysis & Monetary Policy

What is Deflation?Deflation is an economic condition where the price of goods, services, and labor declines because of the increase in the purchasing power of the nation’s currency. The increase in the purchasing power of the currency is generally related to...

Recapture – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is a Tax Recapture?Recapture concerns a situation in which a taxpayer records a tax deduction in one year but must report the amount of deduction as income in a later year.How Does the Recapture of Taxes Work?Depreciation recapture takes place when the taxpayer...

Stockbrocker – Explained

by TheBusinessProfessor | Feb 23, 2025 | Investments, Trading, and Financial Markets

What is a Stockholder?A stockbrocker is an expert who deals in buying and selling stocks and several securities for their clients. They are also known as a broker, investment advisor, registered representative, etc. They are generally linked with a brokerage...

Step Up in Basis – Explained

by TheBusinessProfessor | Feb 23, 2025 | Business Taxation

What is a Step-up in Basis?The revaluation of an increase in value of an asset when it is inherited for tax-based purposes is known as step- in basis. It is the greater market value of the asset that is used for tax-based purposes during inheritance. The value of...

Statistically Significant – Explained

by TheBusinessProfessor | Feb 23, 2025 | Research, Quantitative Analysis, & Decision Science

What is Statistical Significance?Statistical significance refers to the probability that a relationship formed between at least two variables is because of something specific, and not by chance or a mere coincidence. Statistical hypothesis testing helps in knowing how...

Statement of Retained Earnings – Explained

by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting

What is the Statement of Retained Earnings?The statement of retained earnings refers to the financial statement of an organization that highlights the changes that its retained earnings have in a given time period. This document does the reconciliation of retained...

Develop a Professional Brand – Starting Your Day

by TheBusinessProfessor | Feb 23, 2025 | Professionalism & Career Development

How to Build a Professional Brand by Starting Your Work DayHow you start your days is a very important aspect of your professional brand. The beginning of each day offers a form of mini first impression. How your co-workers perceive you during these first few moments...

Net Dollar Retention – Explained

by TheBusinessProfessor | Feb 23, 2025 | Managerial & Financial Accounting & Reporting

What is Net Dollar Retention?Net dollar retention (or net revenue retention) is a metric used to measure a company’s year-over-year performance. It compares the amount of revenue that a company brings in a given year from the previous year’s existing...

Career Fairs and Business Competitions – Explained

by TheBusinessProfessor | Feb 23, 2025 | Professionalism & Career Development

What are Career Fairs and Business Competitions?Aside from the on-campus recruiting that takes place at elite business schools, the single greatest opportunity for business students to create career opportunities is through career fairs and business competitions. All...