Tag: test
Standard Deviation
In mathematics, standard deviation is the degree of the dispersion from a set of data’s mean. The SD is higher when the data is...
The Different Types of Quick Assets
There are several different types of quick assets. The four main types are Cash on hand, Marketable securities, and Cash equivalents. The following article...
Qualifying Relative
What is 'Qualifying Relative'
A federal income tax designation that allows a taxpayer to claim as a dependent someone for whom he or she provided...
False Market
What is 'False Market' A market where prices are manipulated and impacted by erroneous information, preventing the efficient negotiation of prices. These...
Walk-Through Test
DefinitionA walk-through test is a procedure under financial audit performed by auditors. Walk-Through Test What is a 'Walk-Through Test' A walk-through test...
Weak Form Efficiency
What is Weak Form Efficiency
In finance, weak form efficiency is the idea that prices reflect all information that is publicly available. In other words,...
General Examination
What is 'General Examination' A regulatory measure set up to give a detailed examination of all aspects of a bank. The examination...
Impairment
What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...
Passive Foreign Investment Company (PFIC)
What is a 'Passive Foreign Investment Company - PFIC' A passive foreign investment company (PFIC) is a foreign-based corporation that exhibits either...
January Effect
What is the January Effect and does it exist
The January effect is a theory that posits that stock prices tend to rise at the...