Items 1→50 of 995. Page 1 of 20.
items/page.
- A PRIORI PROBABILITY look up translate image
- A probability based on logical analysis rather than on observation or personal judgment.
- ABANDONMENT OPTION look up translate image
- The ability to terminate a project at some future time if the financial results are disappointing.
- ABNORMAL EARNINGS look up translate image
- See residual income.
- ABNORMAL RETURN look up translate image
- The amount by which a security’s actual return differs from its expected return, given the security’s risk and the market’s return.
- ABNORMAL RETURN look up translate image
- The return on an asset in excess of the asset’s required rate of return; the risk-adjusted return.
- ABSOLUTE ADVANTAGE look up translate image
- A country’s ability to produce a good or service at a lower absolute cost than its trading partner.
- ABSOLUTE CONVERGENCE look up translate image
- The idea that developing countries, regardless of their particular characteristics, will eventually catch up with the developed countries and match them in per capita output.
- ABSOLUTE DISPERSION look up translate image
- The amount of variability present without comparison to any reference point or benchmark.
- ABSOLUTE FREQUENCY look up translate image
- The number of observations in a given interval (for grouped data).
- ABSOLUTE RETURN BENCHMARK look up translate image
- A minimum target return that an investment manager is expected to beat.
- ABSOLUTE RETURN VEHICLES look up translate image
- Investments that have no direct benchmark portfolio.
- ABSOLUTE VALUATION MODEL look up translate image
- A model that specifies an asset’s intrinsic value.
- ABSOLUTE VERSION OF PPP look up translate image
- An extension of the law of one price whereby the prices of goods and services will not differ internationally once exchange rates are considered.
- ACCELERATED BOOK BUILD look up translate image
- An offering of securities by an investment bank acting as principal that is accomplished in only one or two days.
- ACCELERATED METHODS look up translate image
- Depreciation methods that allocate a relatively large proportion of the cost of an asset to the early years of the asset’s useful life.
- ACCOUNT look up translate image
- With the accounting systems, a formal record of increases and decreases in a specific asset, liability, component of owners’ equity, revenue, or expense.
- ACCOUNTING COSTS look up translate image
- Monetary value of economic resources used in performing an activity. These can be explicit, out-of-pocket, current payments, or an allocation of historical payments (depreciation) for resources. They do not include implicit opportunity costs.
- ACCOUNTING DEFEASANCE look up translate image
- Also called in-substance defeasance, accounting defeasance is a way of extinguishing a debt obligation by setting aside sufficient high-quality securities to repay the liability.
- ACCOUNTING ESTIMATES look up translate image
- Estimates used in calculating the value of assets or liabilities and in the amount of revenue and expense to allocate to a period. Examples of accounting estimates include, among others, the useful lives of depreciable assets, the salvage value of depreciable assets, product returns, warranty costs, and the amount of uncollectible receivables.
- ACCOUNTING PROFIT look up translate image
- Income as reported on the income statement, in accordance with prevailing accounting standards, before the provisions for income tax expense. Also called income before taxes or pretax income.
Synonyms: Income before taxes
- ACCOUNTING RISK look up translate image
- The risk associated with accounting standards that vary from country to country or with any uncertainty about how certain transactions should be recorded.
- ACCOUNTS PAYABLE look up translate image
- Amounts that a business owes to its vendors for goods and services that were purchased from them but which have not yet been paid.
- ACCOUNTS RECEIVABLE look up translate image
- Amounts customers owe the company for products that have been sold as well as amounts that may be due from suppliers (such as for returns of merchandise). Also called commercial receivables or trade receivables.
Synonyms: Commercial receivables
- ACCOUNTS RECEIVABLE TURNOVER look up translate image
- Ratio of sales on credit to the average balance in accounts receivable.
- ACCRUED EXPENSES look up translate image
- Liabilities related to expenses that have been incurred but not yet paid as of the end of an accounting period—an example of an accrued expense is rent that has been incurred but not yet paid, resulting in a liability “rent payable.” Also called accrued liabilities.
Synonyms: Accrued liabilities
- ACCRUED INTEREST look up translate image
- Interest earned but not yet paid.
- ACCRUED REVENUE look up translate image
- Revenue that has been earned but not yet billed to customers as of the end of an accounting period.
- ACCUMULATED BENEFIT OBLIGATION look up translate image
- The actuarial present value of benefits (whether vested or non-vested) attributed, generally by the pension benefit formula, to employee service rendered before a specified date and based on employee service and compensation (if applicable) before that date. The accumulated benefit obligation differs from the projected benefit obligation in that it includes no assumption about future compensation levels.
- ACCUMULATED BENEFIT OBLIGATION (ABO) look up translate image
- The present value of pension benefits, assuming the pension plan terminated immediately such that it had to provide retirement income to all beneficiaries for their years of service up to that date.
- ACCUMULATED DEPRECIATION look up translate image
- An offset to property, plant, and equipment (PPE) reflecting the amount of the cost of PPE that has been allocated to current and previous accounting periods.
- ACCUMULATED SERVICE look up translate image
- Years of service of a pension plan participant as of a specified date.
- ACID-TEST RATIO look up translate image
- A stringent measure of liquidity that indicates a company’s ability to satisfy current liabilities with its most liquid assets, calculated as (cash + short-term marketable investments + receivables) divided by current liabilities.
- ACQUIRER look up translate image
- The company in a merger or acquisition that is acquiring the target.
- ACQUIRING COMPANY look up translate image
- The company in a merger or acquisition that is acquiring the target.
- ACQUISITION look up translate image
- The purchase of some portion of one company by another; the purchase may be for assets, a definable segment of another entity, or the purchase of an entire company.
- ACQUISITION METHOD look up translate image
- A method of accounting for a business combination where the acquirer is required to measure each identifiable asset and liability at fair value. This method was the result of a joint project of the IASB and FASB aiming at convergence in standards for the accounting of business combinations.
- ACTION LAG look up translate image
- Delay from policy decisions to implementation.
- ACTIVE FACTOR RISK look up translate image
- The contribution to active risk squared resulting from the portfolio’s different-than-benchmark exposures relative to factors specified in the risk model.
- ACTIVE INVESTMENT look up translate image
- An approach to investing in which the investor seeks to outperform a given benchmark.
- ACTIVE INVESTMENT STRATEGIES look up translate image
- An approach to investing in which the portfolio manager seeks to outperform a given benchmark portfolio.
- ACTIVE MANAGEMENT look up translate image
- An approach to investing in which the portfolio manager seeks to outperform a given benchmark portfolio.
- ACTIVE RETURN look up translate image
- The return on a portfolio minus the return on the portfolio’s benchmark.
- ACTIVE RETURN look up translate image
- The return on a portfolio minus the return on the portfolio’s benchmark.
- ACTIVE RETURN look up translate image
- The portfolio’s return in excess of the return on the portfolio’s benchmark.
- ACTIVE RISK look up translate image
- The standard deviation of active returns.
- ACTIVE RISK look up translate image
- The annualized standard deviation of active returns, also referred to as tracking error (also sometimes called tracking risk).
- ACTIVE RISK BUDGETING look up translate image
- Risk budgeting that concerns active risk (risk relative to a portfolio’s benchmark).
- ACTIVE RISK SQUARED look up translate image
- The variance of active returns; active risk raised to the second power.
- ACTIVE SHARE look up translate image
- A measure of how similar a portfolio is to its benchmark. A manager who precisely replicates the benchmark will have an active share of zero; a manager with no holdings in common with the benchmark will have an active share of one.
- ACTIVE SPECIFIC RISK look up translate image
- The contribution to active risk squared resulting from the portfolio’s active weights on individual assets as those weights interact with assets’ residual risk.
Back to Top
|
|