Théorie moderne du portefeuilleLa théorie moderne du portefeuille est une théorie financière développée en 1952 par Harry Markowitz. Elle expose comment des investisseurs rationnels utilisent la diversification afin d'optimiser leur portefeuille, et quel devrait être le prix d'un actif étant donné son risque par rapport au risque moyen du marché. Cette théorie fait appel aux concepts de frontière efficiente, coefficient bêta, droite de marché des capitaux et droite de marché des titres. Sa formalisation la plus accomplie est le modèle d'évaluation des actifs financiers ou MEDAF.
Alternative investmentAn alternative investment, also known as an alternative asset or alternative investment fund (AIF), is an investment in any asset class excluding stocks, bonds, and cash. The term is a relatively loose one and includes tangible assets such as precious metals, collectibles (art, wine, antiques, vintage cars, coins, musical instruments, or stamps) and some financial assets such as real estate, commodities, private equity, distressed securities, hedge funds, exchange funds, carbon credits, venture capital, film production, financial derivatives, cryptocurrencies, non-fungible tokens, and Tax Receivable Agreements.
Gestion des risquesLa gestion des risques, ou l'anglicisme, management du risque (de l'risk management), est la discipline visant à identifier, évaluer et hiérarchiser les risques liés aux activités d'une organisation, quelles que soient la nature ou l'origine de ces risques, puis à les traiter méthodiquement, de manière coordonnée et économique, afin de réduire et contrôler la probabilité des événements redoutés, et leur impact éventuel.
Outline of corporate financeThe following outline is provided as an overview of and topical guide to corporate finance: Corporate finance is the area of finance that deals with the sources of funding, and the capital structure of corporations, the actions that managers take to increase the value of the firm to the shareholders, and the tools and analysis used to allocate financial resources. For finance in general, see Outline of finance. Critical accounting policy Gross margin Stakeholder (corporate) Yield (finance) Inverted yield c
Valuation ringIn abstract algebra, a valuation ring is an integral domain D such that for every element x of its field of fractions F, at least one of x or x−1 belongs to D. Given a field F, if D is a subring of F such that either x or x−1 belongs to D for every nonzero x in F, then D is said to be a valuation ring for the field F or a place of F. Since F in this case is indeed the field of fractions of D, a valuation ring for a field is a valuation ring.
RisqueLe risque est la possibilité de survenue d'un événement indésirable, la probabilité d’occurrence d'un péril probable ou d'un aléa. Le risque est une notion complexe, de définitions multiples car d'usage multidisciplinaire. Néanmoins, il est un concept très usité depuis le , par exemple sous la forme de l'expression , notamment pour qualifier, dans le sens commun, un événement, un inconvénient qu'il est raisonnable de prévenir ou de redouter l'éventualité.
Portfolio managerA portfolio manager (PM) is a professional responsible for making investment decisions and carrying out investment activities on behalf of vested individuals or institutions. Clients invest their money into the PM's investment policy for future growth, such as a retirement fund, endowment fund, or education fund. PMs work with a team of analysts and researchers and are responsible for establishing an investment strategy, selecting appropriate investments, and allocating each investment properly towards an investment fund or asset management vehicle.
Stock marketA stock market, equity market, or share market is the aggregation of buyers and sellers of stocks (also called shares), which represent ownership claims on businesses; these may include securities listed on a public stock exchange, as well as stock that is only traded privately, such as shares of private companies which are sold to investors through equity crowdfunding platforms. Investment is usually made with an investment strategy in mind. The total market capitalization of all publicly traded securities worldwide rose from US$2.
Mark-to-market accountingMark-to-market (MTM or M2M) or fair value accounting is accounting for the "fair value" of an asset or liability based on the current market price, or the price for similar assets and liabilities, or based on another objectively assessed "fair" value. Fair value accounting has been a part of Generally Accepted Accounting Principles (GAAP) in the United States since the early 1990s.
Évaluation des risquesDans le domaine de la gestion des risques, l'évaluation des risques est l'ensemble des méthodes consistant à calculer la criticité (pertinence et gravité) des dangers. Elle vise outre à les quantifier, à qualifier les dangers (qui doivent donc préalablement avoir été identifiés). Elle se base sur . Dans ce domaine, on se restreint à l'étude du risque aryétique, c'est-à-dire en ne considérant que les événements à conséquences négatives.
