Gamma

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...

Gann Angles

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...

Generalized AutoRegressive Conditional Heteroskedasticity – GARCH

What is 'Generalized AutoRegressive Conditional Heteroskedasticity (GARCH)' A statistical model used by financial institutions to estimate the volatility of stock returns. This...

Generational Accounting

DefinitionGenerational accounting is a method of measuring the fiscal burdens facing today's and tomorrow's children. Laurence Kotlikoff's individual and co-authored work on the relativity...

Impairment

What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...

How to Account For Goodwill

When determining how much goodwill a company possesses, there are several factors that must be considered. These factors include the measurement of goodwill, the...

Par Value

DefinitionPar value, in finance and accounting, means stated value or face value. From this come the expressions at par, over par and under par....

Correlation

Financial Correlation basically measures the relationship between the changes occurring in two or more variables at the same time. Correlation plays a major role...

Above Par

What is 'Above Par' A term used to describe the price of a security when it is trading above its face value....
recession

Recession

What is a recession and how does it affect the average person A recession is a period of economic decline in which trade and investment...