Hurdle Rate
Hurdle rate is the minimum return a company expects on an investment or project to justify the risk. Itβs often based on the cost of capital, adjusted for project risk. If the expected return is below the hurdle rate, the investment is usually rejected.
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Human Resource Accounting
Human resource accounting measures and reports the value of employees as organizational assets. It involves quantifying costs related to recruitment,…
Hybrid Security
A hybrid security combines features of both debt and equity instruments, such as convertible bonds or preference shares. It offers…
Hedging
Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward…
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