What is Participating Preferred Stock? Participating preferred stock gives the holder the right to a specific dividend which is separate from the dividends common stockholders receive and is also received before common stockholders. It is a clause that also gives preferred stock holders priority of accumulated dividends over common stockholders in the event that the…
What is the Molodovsky Effect? The Molodovsky Effect is the imperial observation by Nicholas Molodovsky that at the bottom of an economic cycle, P/E ratios are high, and earnings are low. However, at the top of an economic cycle where there is an economic boom, the P/E ratios are low, and earnings are high. The…
What is Liquidation Preference? Liquidation preference determines the order in which a bankrupt firm’s liquidated assets are paid out to claimants of the firm. It is determined based on the clauses in outstanding agreements and contracts by a liquidator. Further, the liquidation preference can also influence the value of financial securities as it can alter…
What are Holdovers? When you receive a check, you deposit it with a bank to transfer it to your account. From the time it is deposited to the time it is transferred to the account, it is a holdover check. Checks are the most common type of holdover transactions. Causes of Holdover Transactions Holdovers may…
What is a Holdover Tenant? A holdover tenant continues to live in the tenement after the expiry of the initial agreement. Effectively, there is no lease agreement, and the owner and the tenant may come to an unsaid agreement. The tenant continues to pay the rent, and, in some jurisdictions, it may be treated as…
To reduce Excel file size, remove unnecessary worksheets, data, formulas, and formatting. Additionally, convert formulas to values, remove Pivot Cache, and save in binary format (.xlsb). Compressing the file into a zip archive can also help. Each method improves performance and ease of sharing but comes with trade-offs. How to Reduce Excel File Size The…
How to Create Cool Excel Spreadsheets Excel is a powerful tool to process and present data, but poorly organized spreadsheets can easily become messy and make the data processing, analysis, and presentation less efficient. Here are some ways to create cool Excel spreadsheets. Download CFI’s Excel Keyboard Shortcuts Cheat Sheet Click the button below to…
What is a Date Dimension Table? A date dimension is an essential table in a data model that allows us to analyze performance more effectively across different time periods. It should be included in every dimensional model that contains a date or requires date intelligence as part of the analysis. A date dimension contains a…
What is OLTP? OLTP or online transactional processing is a software program or operating system that supports transaction-oriented applications in a three-tier architecture. It facilitates and supports the execution of a large number of real-time transactions in a database. OLTP monitors daily transactions and is typically done over an internet-based multi-access environment. It handles query…
