Bill of Lading and its Types
A Bill of lading is one of the most important documents in the shipping and freight industry. The bill of lading was created due… Read Article
How to Analyze and Improve Inventory Turnover Ratio?
Inventory turnover ratio, a measure of financial ratio analysis, helps to understand how the company carries out effective inventory management. Generally, companies prefer a… Read Article
Difference Between Operating and Financial Lease
The differences between two basic forms of the lease, viz. operating versus finance lease, are mainly of ‘who owns the asset under the lease,… Read Article
Drawing Power
What is Drawing Power?Drawing Power, generally addressed as “DP”, is an important concept used in conjunction with cash credit (CC) and overdraft facilities offered… Read Article
Packing Credit: Definition, Process, and Feature
Packing credit is the most commonly used trade finance tool by an exporter. It is also called pre-shipment finance. And it is very important… Read Article
Types of Letter of Credit (LC)
A letter of credit is an important financial tool in trade transactions. Trades use the LC to facilitate payments and transactions in both domestic… Read Article
Letter of Credit
A letter of credit (LC) is a financial document that facilitates international and domestic trade. It substitutes the bank credit for the credit of… Read Article
Factors affecting Dividend Policy
A company is raising funds from different sources, and it includes debentures, preference shares, and equity shares. Payment to debenture holders and preference shareholders… Read Article
Modigliani- Miller Theory on Dividend Policy
Modigliani-Miller’s theory is a major proponent of the ‘dividend irrelevance’ notion. According to this concept, investors do not pay any importance to the dividend… Read Article
Gordon’s Theory on Dividend Policy
Gordon’s theory on dividend policy is one of the dividend theories believing in the ‘relevance of dividends’ concept. It is also called the ‘Bird-in-the-hand’… Read Article
Walter's Theory on Dividend Policy
Walter’s model on dividend policy believes in the relevance concept of a dividend. According to this concept, a dividend decision of the company affects… Read Article