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October 1, 2025

Churnrate

What is churn rate? – Churn rate (also called customer attrition) measures how quickly customers stop buying from…

October 1, 2025

Chinesewall

What is an ethical wall? – Definition: An ethical wall (also called an information barrier) is an organizational…

October 1, 2025

Chief Technology Officer

What is a Chief Technology Officer (CTO)? A chief technology officer (CTO) is a senior executive charged with…

October 1, 2025

Chi Square Statistic

What is the chi-square (χ2) statistic? – The chi-square statistic measures how much observed categorical data deviate from…

October 1, 2025

Checks And Balances

Checks and balances — concise definition – Checks and balances are formal mechanisms that let one person, office,…

October 1, 2025

Checkingaccount

What is a checking account? A checking account is a bank or credit-union account intended for everyday transactions—receiving…

October 1, 2025

Cheapesttodeliver

Definition Cheapest to deliver (CTD) is the specific security that a short holder chooses to hand over to…

October 1, 2025

Chattelmortgage

What is a chattel mortgage (plain definition) – A chattel mortgage is a loan used to buy movable…

October 1, 2025

Chart Accounts

What is a chart of accounts (COA)? – A chart of accounts is a numbered list of every…

October 1, 2025

Chapter11

What is Chapter 11 (in plain terms) – Chapter 11 is a U.S. bankruptcy process designed to let…

October 1, 2025

Channelstuffing

What is channel stuffing? Channel stuffing is a deceptive sales technique in which a manufacturer or wholesaler ships…

October 1, 2025

Chairman

What is a chair (chairperson)? – Definition: The chair is the director elected by a company’s board to…

October 1, 2025

Corporatecitizenship

What is corporate citizenship? – Corporate citizenship describes a company’s responsibilities to society beyond obeying the law. It…

October 1, 2025

Cfr

What is Cost and Freight (CFR)? Definition – Cost and Freight (CFR) is an Incoterm — a standardized…

October 1, 2025

Corporatecharter

What is a corporate charter (articles of incorporation)? A corporate charter is the founding legal document filed with…

October 1, 2025

Cfp

What is a Certified Financial Planner (CFP)? – A CFP is a financial professional who has earned a…

October 1, 2025

Corporatebond

What is a corporate bond? – A corporate bond is a debt instrument issued by a company to…

October 1, 2025

Cfo

What is a Chief Financial Officer (CFO)? A chief financial officer (CFO) is the senior executive responsible for…

October 1, 2025

Corporate Hierarchy

What is a corporate hierarchy? A corporate hierarchy is the ordered arrangement of people and roles inside a…

October 1, 2025

Cfa

What is a Chartered Financial Analyst (CFA)? – Definition: The CFA is a professional credential issued by the…

October 1, 2025

Corporate Culture

Definition — what corporate culture is Corporate culture is the shared set of values, beliefs, norms, and everyday…

October 1, 2025

Ceterisparibus

Definition Ceteris paribus (Latin for “other things held constant”) is an analytical assumption used to examine how one…

October 1, 2025

Corp Social Responsibility

What is corporate social responsibility (CSR)? – Corporate social responsibility (CSR) is a voluntary business approach in which…

October 1, 2025

Certified Information Systems Auditor

What is a Certified Information Systems Auditor (CISA)? A Certified Information Systems Auditor (CISA) is a professional credential,…

October 1, 2025

Core Competencies

Definition Core competencies are the distinctive abilities, know-how, processes, or resources that let an organization do something better…

October 1, 2025

Certificate Of Insurance

What is a Certificate of Insurance (COI)? A certificate of insurance (COI) is a short document issued by…

October 1, 2025

Cookthebooks

What “cook the books” means – Plain definition: “Cook the books” is informal language for deliberately altering accounting…

October 1, 2025

Certificateofdeposit

What is a certificate of deposit (CD)? – A certificate of deposit (CD) is a time‑deposit account offered…

October 1, 2025

Coo

Definition A chief operating officer (COO) is a senior executive responsible for managing a company’s daily administrative and…

October 1, 2025

Certificate Of Origin

Certificate of Origin (CO) — clear, practical guide Definition – Certificate of Origin (CO): a formal document that…

October 1, 2025

Convexity

What is convexity (simple definition) – Convexity describes the curvature of the relationship between a bond’s price and…

October 1, 2025

Certaintyequivalent

Definition — certainty equivalent – The certainty equivalent is the sure dollar amount that an investor would find…

October 1, 2025

Convertiblepreferredstock

What is convertible preferred stock? – Convertible preferred stock is a class of preferred shares that carries an…

October 1, 2025

Ceo

What is a CEO (Chief Executive Officer)? – Definition: The CEO is the top executive responsible for running…

October 1, 2025

Convertiblebond

Definition A convertible bond is a corporate debt security that can be exchanged for a fixed number of…

October 1, 2025

Central Limit Theorem

What is the Central Limit Theorem (CLT)? – Definition: The Central Limit Theorem states that when you take…

September 30, 2025

Centrally Planned Economy

What is a centrally planned economy? A centrally planned economy (also called a command economy) is a system…

September 30, 2025

Cdo

What is a Collateralized Debt Obligation (CDO)? – Definition: A CDO is a structured financial product that pools…

September 30, 2025

Ccph

Key takeaways – A central counterparty clearing house (CCP) stands between buyers and sellers to clear and settle…

September 30, 2025

Cboe

What is the Cboe Options Exchange (Cboe)? – The Cboe Options Exchange is a major marketplace where standardized…

September 30, 2025

Caveatemptor

Definition (short) Caveat emptor is a Latin maxim meaning “let the buyer beware.” In practice it means the…

September 30, 2025

Catalog Of Federal Domestic Assistance Cfda

What was the Catalog of Federal Domestic Assistance (CFDA)? – Short definition: The CFDA was a government-maintained directory…

September 30, 2025

Cashsurrendervalue

What is cash surrender value (CSV) – Definition: The cash surrender value is the amount an insurance company…

September 30, 2025

Cashout Refinance

What is a cash-out refinance? – A cash-out refinance replaces your existing mortgage with a new, larger mortgage,…

September 30, 2025

Cashondelivery

What is Cash on Delivery (COD)? – Cash on Delivery (COD) is a payment arrangement in which the…

September 30, 2025

Cashoncashreturn

What is cash-on-cash return (CoC)? – Cash-on-cash return is a simple ratio that compares the annual pre‑tax cash…

September 30, 2025

Cashflowstatement

What is a cash flow statement? – Definition: A cash flow statement is a financial report that summarizes…

September 30, 2025

Cashflowfromfinancing

What is cash flow from financing activities (CFF)? – Cash flow from financing activities (CFF) is the section…

September 30, 2025

Cashflowfinvestingactivities

Cash flow from investing activities — explained Definition – Cash flow from investing activities (CFI) is the portion…

September 30, 2025

Cashflow

What is cash flow (short definition) – Cash flow is the movement of cash into and out of…

September 30, 2025

Cashequivalents

Definition — what cash equivalents are Cash equivalents are very short-term, high-quality investments that a company or investor…

September 30, 2025

Cashdividend

What is a cash dividend? A cash dividend is a company’s direct payment of money to its shareholders,…

September 30, 2025

Cashcow

What is a cash cow? A cash cow is a business, product line, or asset that generates steady,…

September 30, 2025

Cashconversioncycle

What is the Cash Conversion Cycle (CCC)? – The cash conversion cycle (CCC) is a short-term operating metric…

September 30, 2025

Cashbudget

Definition A cash budget is a forward-looking estimate of a company’s cash receipts and cash payments over a…

September 30, 2025

Cashbalancepensionplan

What is a Cash Balance Pension Plan (CBP)? – A cash balance pension plan is a type of…

September 30, 2025

Cashandcashequivalents

Definition — cash and cash equivalents (CCE) – Cash and cash equivalents (CCE) is a balance-sheet line that…

September 30, 2025

Cashadvance

Definition — what a cash advance is A cash advance is a short-term borrowing option that gives you…

September 30, 2025

Cashaccounting

What is cash accounting? – Cash accounting (also called the cash-basis method) records revenue when cash is received…

September 30, 2025

Cash Value Life Insurance

What is cash value life insurance? – Definition: Cash value life insurance is a form of permanent life…

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