Basic corporate finance terminology: An English-German dictionary

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.