What is 'Abatement' Abatement is a reduction in the level of taxation faced by an individual or company. Examples of an abatement include a tax decrease, a reduction in penalties or a rebate. If an individual or...
What is 'Absolute Auction' A type of auction where the sale is awarded to the highest bidder. Absolute auctions do not have a reserve price which sets a minimum required bid for the item to be sold....
What is 'Abandonment Clause' A clause in a property insurance contract that, under certain circumstances, permits the property owner to abandon lost or damaged property and still claim a full settlement amount. If the insured party's property...
What is an 'Accelerated Share Repurchase - ASR'
An accelerated share repurchase (ASR) is a specific mechanism through which businesses can buy shares of their own stock that are currently in circulation. In most cases, the firm purchases shares of...
DefinitionAbeyance is a state of expectancy in respect of property, titles or office, when the right to them is not vested in any one person, but awaits the appearance or determination of the true owner. In law, the term...
What is 'Absolute Return'
Absolute return is the return that an asset achieves over a certain period of time. This measure looks at the appreciation or depreciation, expressed as a percentage, that an asset, such as a stock or a...
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin. The frequency bins can be of any size, but they must be mutually exclusive, exhaustive...
Source: WikipediaLast Sourced: 2021-02-01This Article has been Edited for Accessibility Further Reading An empirical comparison of published replication research in accounting, economics, finance, management, and marketing - www.sciencedirect.com The economics of small business finance: The roles of private...
What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of the user's income or assets. Abusive tax shelters serve no economic purpose other than lowering the federal or...
What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is based on book value and earnings. Also known as the residual income model, it looks...