List of all words beginning with a:
A
Fifth letter of a NASDAQ stock symbol specifying Class A shares.
Abandonment option
The option of terminating an investment earlier than originally planned.
Abnormal returns
The component of the return that is not due to systematic influences (market
wide influences). In other words, the market movement alone above those
predicts abnormal returns. Related: excess returns.
ABO
See: Accumulated Benefit Obligation
Absolute priority
Rule in bankruptcy proceedings whereby senior creditors are required to be paid
in full before junior creditors receive any payment.
Absorbed
Used in context of general equities. Securities are absorbed as long as there are
corresponding orders to buy and sell. The market has reached the absorption
point when further assimilation is impossible without an adjustment in price. See:
sell the book.
Accelerated cost recovery system (ACRS)
Schedule of depreciation rates allowed for tax purposes.
Accelerated depreciation
Any depreciation method that produces larger deductions for depreciation in the
early years of a assets life. Accelerated cost recovery system (A.C.R.S.), which
is a depreciation schedule allowed for tax purposes, is one such example.
Accounting earnings
Earnings of a firm as reported on its income statement.
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