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Definition of Cumulative-Effect Adjustment
The cumulative, after-tax, prior-year effect of a change in accounting
Result of a transaction that increases earnings per common share (e.g. by decreasing the
A committee formed in response to SEC chairman Arthur Levitt's initiative to improve the financial
The tendency of stocks to perform differently at different times, including such anomalies as
a measure used in academic finance articles to measure the excess returns an investor would have received over a particular time period if he or she were invested in a particular stock.
The grouping of investors who have a preference that the firm follow a particular financing
Refers to the fact that the merger of two firms decreases the probability of default on
Sum of the differences between the expected return on a stock and the
A requirement that any missed preferred or preference stock dividends be paid
The change in earnings of previous years
The change in earnings of previous years assuming
Preferred stock whose dividends accrue, should the issuer not make timely
A function that shows the probability that the random variable will
An entry in a translated balance sheet in which gains
A system of voting for directors of a corporation in which shareholder's total number of
Voting system in which all the votes one shareholder is allowed to cast can be cast for one candidate for the board of directors.
Result of a transaction that decreases earnings per common share.
Effective annual interest rate
An annual measure of the time value of money that fully reflects the effects of
effective annual interest rate
Interest rate that is annualized using compound interest.
Effective annual yield
Annualized interest rate on a security computed using compound interest techniques.
Effective Annual Yield
Annualized rate of return on a security computed using compound
Effective call price
The strike price in an optional redemption provision plus the accrued interest to the
The convexity of a bond calculated with cash flows that change with yields.
In an interest rate swap, the date the swap begins accruing interest.
The duration calculated using the approximate duration formula for a bond with an
Effective Exchange Rate
The weighted average of several exchange rates, where the weights are determined by the extent of our trade done with each country.
Effective Interest Rate
The rate of interest actually earned on an investment. It is
Effective margin (EM)
Used with SAT performance measures, the amount equaling the net earned spread, or
A measure of the time value of money that fully reflects the effects of compounding.
The gross underwriting spread adjusted for the impact of the announcement of the common
Effective Tax Rate
The total tax provision divided by pretax book income from continuing
a measure of how well an organization’s goals
A theory that nominal interest rates in two or more countries should be equal to the required real
The rise in the stock price following the dividend signal.
International Fisher effect
States that the interest rate differential between two countries should be an
international Fisher effect
Theory that real interest rates in all countries should be equal, with differences in nominal rates reflecting differences in expected inflation.
A transaction used to adjust the book balance of an inventory
judgmental method (of risk adjustment)
an informal method of adjusting for risk that allows the decision maker
Low price-earnings ratio effect
The tendency of portfolios of stocks with a low price-earnings ratio to
Neglected firm effect
The tendency of firms that are neglected by security analysts to outperform firms that
Non-cumulative preferred stock
Preferred stock whose holders must forgo dividend payments when the
That portfolios with low P/E stocks have exhibited higher average risk-adjusted returns than high P/E stocks.
Panel on Audit Effectiveness
A special committee of the Public Oversight Board that was created
Theory that anticipated policy has no effect on output.
adjustment to correct measures for changes that happen for seasonal reasons.
The tendency of small firms (in terms of total market capitalization) to outperform the
A violation of value-additivity whereby the value of the combination is greater than the
The effect on spending of a change in wealth caused by a change in the overall price level.
The common recurrent low or negative average return from Friday to Monday in the stock market.
Accumulated Other Comprehensive Income
cumulative gains or losses reported in shareholders'
Change in Accounting Principle
A change from one generally accepted accounting principle to another generally accepted accounting principle—for example, a change from capitalizing expenditures
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