Tag: economics
Active Management
DefinitionActive management refers to a portfolio management strategy where the manager makes specific investments with the goal of outperforming an investment benchmark index. In...
Academy of Accounting Historians
DefinitionThe Academy of Accounting Historians, established in 1973, is a non-profit organization of scholars of accounting history. Academy of Accounting Historians What is...
Accelerated Bookbuild
What is an 'Accelerated Bookbuild' An accelerated bookbuild is a form of offering in the equity capital markets. It involves offering shares...
Accelerated Cost Recovery System (ACRS)
What is 'Accelerated Cost Recovery System - ACRS' A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS...
Abnormal Earnings Valuation Model
What is the 'Abnormal Earnings Valuation Model' The abnormal earnings valuation model is a method for determining a company's worth that is...
Abusive Tax Shelter
What is 'Abusive Tax Shelter' An investment scheme that claims to reduce income tax without changing the value of the user's income...
ARM
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,...
Absolute Frequency
What is 'Absolute Frequency' A statistical term describing the total number of trials or observations within a given interval or frequency bin....
Real Estate Agent
DefinitionA real estate broker or real estate salesperson is a person who acts as an intermediary between sellers & buyers of real estate/real property....
Rational Expectations Theory
DefinitionIn economics, "rational expectations" are model-consistent expectations, in that agents inside the model are assumed to "know the model" and on average take the...