FINA 4310 Chapter 1

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Last updated 8:38 PM on 8/23/26
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5 Terms

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Real Assets

Assets used to produce goods and services

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Financial Assets

Claims on real assets or the income generated by them; allocation of wealth

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Agency problems

Conflicts of interests between managers and stockholders

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ESG investing

Accounting for environmental, social, and governance characteristics of firms when making investment decisions

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Sarbanes-Oxley Act (SOX)

Law passed in 2002 to protect investors from corporate fraud by improving reporting transparency