Brand Extension: Definition, How It Works, Example, and Criticism
A brand extension is the practice of applying an existing, established brand name to a new product or to goods in a new product…
Branch Manager: Definition, Job Description, and Salary
A branch manager is the person in charge of a single physical office of a financial firm (most often a bank). They run the…
Branch Banking: Definition, Advantages, vs. Unit Banking
Branch banking is a bank operating one or more physical customer service locations (branches) that sit outside the institution’s main office. Each branch functions…
Branch Accounting: Definition and How It Works
Branch accounting is a bookkeeping approach that keeps separate financial records for each geographically separate operating location (a branch) of a company. The goal…
Brain Drain
• Definition: Brain drain, also called human capital flight, is the net movement of highly skilled workers away from a region, industry, or employer…
Box Spread: Definition, Example, Uses & Hidden Risks
• A box spread is an options arbitrage combination that locks in a fixed payoff at expiration by pairing a bull call spread with…
Bounced Check: Definition, What Happens Next, Fees, and Penalties
• A bounced check (also called a returned check or rubber check) is a paper check that a bank refuses to pay because the…
Bottom-Up Investing: Definition, Example, Vs. Top-Down
• Bottom-up investing is a stock-selection method that begins with detailed analysis of a single company’s fundamentals (its financial statements, business model, management, products,…
Bottom Line in Accounting, and Why Does It Matter?
• The “bottom line” is ordinary-language for a company’s net income — the profit that remains after subtracting all expenses from all revenues during…
Bottleneck: A Point of Congestion in a Production System
• A bottleneck is any stage in a process that limits overall flow because it has less capacity than the stages before or after…