Tag: accounting
Lease Option
DefinitionA lease option is a type of contract used in both residential and commercial real estate. In a lease-option, a property owner and tenant...
Laddering
Definition
Laddering is an investment technique that requires investors to purchase multiple financial products with different maturity dates.
Laddering
What is 'Laddering'
The promotion of inflated pre-IPO prices...
Lagged Reserves
Banks use lagged reserves to manage their liquidity and protect themselves from risks associated with deposit outflows. Lagged reserves are a critical tool for...
Lancaster University Management School (LUMS)
What is Lancaster University Management School (LUMS)?
Established in 1965, Lancaster University Management School (LUMS) is a leading business school located in the North West...
Land Flip
What is 'Land Flip' A fraudulent practice in the real estate business of selling undeveloped land at highly inflated prices. A land...
Earnings Per Share – EPS
DefinitionEarnings per share is the monetary value of earnings per outstanding share of common stock for a company. Earnings Per Share - EPS Earnings...
Earnings Allowance
What is 'Earnings Allowance' Calculation on the net funds available in a checking account and the credit amount can be used to...
Earnings Before Interest & Tax (EBIT)
What is 'Earnings Before Interest & Tax - EBIT' An indicator of a company's profitability, calculated as revenue minus expenses, excluding tax...
Earnings Power
What is 'Earnings Power' Earnings power is a business' ability to generate profit from conducting its operations. It is used to analyze...
Earnings Surprise
DefinitionAn earnings surprise, or unexpected earnings, in accounting, is the difference between the reported earnings and the expected earnings of an entity. Measures of...