What is 'Generalized AutoRegressive Conditional Heteroskedasticity (GARCH)' A statistical model used by financial institutions to estimate the volatility of stock returns. This information is used by banks to help determine what stocks will potentially provide higher returns,...
DefinitionThe Gann angles are named after W. D. Gann, a 20th-century market theorist. Gann described the use of the angles in the stock market in The Basis of My Forecasting Method, a 33-page course written in 1935. The legitimacy...
What is 'Gamma' Gamma is the rate of change in an option's delta per 1-point move in the underlying asset's price. Gamma is an important measure of the convexity of a derivative's value, in relation to the...
Becoming a general manager is no easy task. It takes years of experience and hard work to even be considered for the job. But it’s worth it, because general managers play a critical role in any organization. They are...
DefinitionA general ledger contains all the accounts for recording transactions relating to a company's assets, liabilities, owners' equity, revenue, and expenses. In modern accounting software or ERP, the general ledger works as a central repository for accounting data transferred...
What are 'General Provisions'
General provisions are balance sheet items representing funds set aside by a company as assets to pay for anticipated future losses. For banks, a general provision is considered to be supplementary capital under the first Basel...
Definition
The gearing ratio is a fundamental analysis ratio that measures a company's degree of long-term debt in relation to its equity capital in a financial statement. It is common practice to calculate a debt-to-equity ratio when determining how much...
What is 'Gap Risk' The risk that an investment's price will change from one level to another with no trading in between. Usually such movements occur when there are adverse news announcements, which can cause a stock...
What is 'Gap Analysis' Gap analysis refers to the process through which a company compares its actual performance to its expected performance to determine whether it is meeting expectations and using its resources effectively. Gap analysis seeks...
What is 'General Business Tax Credit' The total value of all the individual credits to be applied against income on a tax return. This credit can be carried forward for a number of years in most cases...