Certificates issued by U$.$S$.$ depository banks that

represent ownership of shares in a foreign company.

ADRs make it easier for U$.$S$.$ investors to invest in foreign

companies.

The system of rules, practices, and processes by which a

company is directed and controlled. Good corporate

governance ensures accountability and fairness to all

stakeholders.

The use of borrowed money $($debt$)$ to finance assets.

Companies with higher leverage have a larger proportion

of debt in their capital structure.