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Sources of finance and Financial Strategy

What is the primary distinction between equity and debt as sources of finance?
Equity represents ownership capital with no fixed repayment obligation and residual claim on assets, while debt is borrowed capital carrying a fixed interest obligation and priority claim over equity in liquidation.
What is a green shoe option in the context of an IPO?
An over-allotment option allowing stabilisation of post-listing price.
What is the pecking order theory of capital structure?
Pecking order theory, proposed by Myers and Majluf, suggests firms prefer internal financing first, then debt, and issue equity only as a last resort due to information asymmetry concerns.
What is a fully diluted EPS and why does it matter to investors?
EPS after converting all convertible securities into equity shares.
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