BASIC CORPORATE FINANCE TERMINOLOGY: AN ENGLISH-GERMAN DICTIONARY

Rainer Lueg, Leuphana University Lüneburg, Germany and University of Southern Denmark, Denmark
Janice Wobst, Leuphana University Lüneburg, Germany

Published in

INTERNATIONAL JOURNAL OF BUSINESS STRATEGY
Volume 22, Issue 1, p16-27, December 2022

ABSTRACT

Strong reliance on technical and figurative terminology in corporate finance allows effective communication between professionals while simultaneously impairing the accessibility and understandability of the domain by non-professionals or not-yet-professionals (e.g., students). To facilitate the understandability and learning process, we have compiled an English-German corporate finance dictionary. We translate relevant terms using conventional textbooks and the authors’ expertise. This dictionary contributes to the finance profession and provides a teaching resource for students in higher education programs. Such a dictionary is particularly helpful in these times of increasing financial market integrations. Our main finding is that the translation process is a challenging and time-consuming task. Moreover, such a dictionary will always be constrained by the meaning and interpretations the developers attach to the relevant concepts and will need to be updated as new concepts arise.

Keywords

dictionary, corporate finance, higher education, instructor resource.


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