retention bonus

A retention bonus is a one‑time financial incentive—often paid as a lump sum or a series of payments—designed to keep a specific employee or…

Retained Earnings

Introduction Retained earnings are the cumulative net profits a company keeps after paying dividends to shareholders. They represent the portion of past earnings that…

Retail Banking

Introduction Retail banking (also called consumer or personal banking) delivers financial products and services directly to individuals rather than to companies. It helps consumers…

restrictive covenant

A restrictive covenant is a clause in a legal agreement that limits, prohibits, or requires certain actions by one of the parties. Restrictive covenants…

restricted stock

Restricted stock is company stock granted to employees, executives or directors that is subject to transfer and forfeiture restrictions until certain conditions are met…

Resistance

1. What resistance is (brief) – Definition: A price point or zone above the current market where supply exceeds demand, stopping or slowing further…

Residual Value

Introduction Residual value (also called salvage value or scrap value) is the estimated amount an asset will be worth at the end of its…

Residual Sum of Squares (RSS)

Key takeaways – RSS measures the total squared difference between observed values and values predicted by a regression model; smaller RSS indicates a closer…

Research and Development (R&D)

Research and development (R&D) is the set of activities companies and governments undertake to create new products, processes, services, or to improve existing ones.…

Required Rate of Return (RRR)

Key takeaways – The required rate of return (RRR), or hurdle rate, is the minimum return an investor or firm requires to justify an…