A

Agency conflict arises when the interests of a principal (like shareholders) and an agent (like management) do not align, leading to potential decisions that don't maximize principal value.

Accounting Standards are authoritative guidelines that specify how financial transactions and events should be recognized, measured, presented, and disclosed in financial statements.

Asset structure refers to the mix of current and non-current assets held by a company, reflecting its operational model, liquidity, and strategic investments. It's crucial for financial analysis.

The Active Capital Model is a strategic framework for dynamic and continuous capital allocation, aligning financial resources with strategic objectives and market opportunities to maximize returns.

Agency Theory examines the relationship between principals (e.g., shareholders) and agents (e.g., managers), analyzing conflicts of interest, information asymmetry, and the costs associated with monitoring and bonding to align objectives.

Asset acquisition involves a company purchasing assets, which can range from physical property and equipment to intellectual property or entire business units, to achieve strategic objectives.