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Definition of Privately held
A company that is entirely owned by a small number of people; further, its shares are not publicly traded.
A debt security for which the investing entity has both the positive
Percentage of shares held by persons closely related to a company, as
See national debt.
The use of various forms of gimmickry to distort a company's true financial performance in order to achieve a desired result.
A characterization used by the Securities and Exchange
a discipline that focuses on the activities incurred during the production/performance process as the way to improve the value received
Securities certificates issued in the U.S. by a transfer agent acting on behalf of the foreign
A security that is collateralized by loans, leases, receivables, or installment contracts
Also called surplus management, the task of managing funds of a financial
Number of shares authorized for issuance by a firm's corporate charter.
The number of shares of stock that the company is legally authorized to sell.
A debt or equity security not classified as a held-to-maturity security or a trading security. Can be classified as a current or noncurrent investment depending on the intended holding period.
The average time to maturity of securities held by a mutual fund. Changes in interest rates
Any large principal payment due at maturity for a bond or loan with or without a a sinking
A management style that de-emphasizes the significance of economic
Cash management bill
Very short maturity bills that the Treasury occasionally sells because its cash
Certified Management Accountant (CMA)
a professional designation in the area of management accounting that
Are equity instruments that take no security against assets, have no fixed terms of repayment and pay no fixed dividends.
A security that can be converted into common stock at the option of the security holder,
Corporate financial management
The application of financial principals within a corporation to create and
cost management system (CMS)
a set of formal methods
Current time to maturity on an outstanding debt instrument.
A security representing a debt relationship with an enterprise, including a government
Demand Management Policy
Fiscal or monetary policy designed to influence aggregate demand for goods and services.
A financial security, such as an option, or future, whose value is derived in part from the
The active manipulation of earnings toward a predetermined target.
Employee Retirement Income Security Act of 1974 (ERISA)
A federal Act that sets minimum operational and funding standards for employee benefit
An ownership interest in an enterprise, including preferred and common stock.
security that grants the security holder the right to exchange the security for the
A nonnegotiable debt security that can be redeemed at some fixed price or according to
A security that pays a specified cash flow over a
security paying dividends or interest that vary with short-term interest rates.
Fully diluted earnings per shares
Earnings per share expressed as if all outstanding convertible securities
The security to which a warrant is attached.
A convertible security whose optioned common stock is trading in a middle range, causing
Institute of Management Accountants (IMA)
an organization composed of individuals interested in the field of management accounting; it coordinates the Certified management
The number of shares that the company has sold to the public.
shares that have been issued by the company.
management refers to the individuals in an entity that have the authority and the responsibility to manage the entity. The positions of these individuals, and their titles, vary from one entity to another and, to some extent, from one country to another depending on the local laws and customs. Thus, when the context requires it, the term includes the board of directors or committees of the board which are designated to oversee certain matters (e.g., audit committee).
The production of financial and non-financial information used in planning for the future; making decisions about products, services, prices and what costs to incur; and ensuring that plans are implemented and achieved.
a discipline that includes almost
Management Accounting Guidelines (MAGs)
pronouncements of the Society of management Accountants of
Management buyout (MBO)
Leveraged buyout whereby the acquiring group is led by the firm's management.
management buyout (MBO)
Acquisition of the firm by its own management in a leveraged buyout.
This is difficult to define in a few words—indeed, an
management control system (MCS)
an information system that helps managers gather information about actual organizational occurrences, make comparisons against plans,
management expense ratio (MER)
The total expenses expressed as an annualized percentage of daily average net assets. MER does not include brokerage fees and commissions, which are also payable by the Fund.
An investment advisory fee charged by the financial advisor to a fund based on the fund's
The fee paid to the fund’s manager for supervising the administration of the fund.
management information system (MIS)
a structure of interrelated elements that collects, organizes, and communicates
the preference of a manager in how he/she interacts with other stakeholders in the organization;
An easily traded investment, such as treasury bills, which is
For a bond, the date on which the principal is required to be repaid. In an interest rate swap, the
The date or the number of days until a security is due to be paid or
Time at which a bond can be redeemed for its face value.
The time when a policy or annuity reaches the end of its span.
The date when the issuer returns the final face value of a bond
Date on which a debt is due for payment.
Factoring arrangement that provides collection and insurance of accounts receivable.
A phase of company development in which earnings continue to grow at the rate of the
Extra average return from investing in longversus short-term Treasury securities.
The spread between any two maturity sectors of the bond market.
Related: par value.
Related: Investment management.
Monthly income preferred security (MIP)
Preferred stock issued by a subsidiary located in a tax haven.
Mortgage pass-through security
Also called a passthrough, a security created when one or more mortgage
A debt or equity security for which there is no posted price or bidand-
a philosophy about increasing a firm’s performance by involving all workers and by ensuring
Operational Earnings Management
management actions taken in the effort to create stable
maturity at issue. For example, a five year note has an original maturity of 5 years; one
shares that are currently owned by investors.
The number of shares that are in the hands of the public. The difference between issued shares and outstanding shares is the shares held as treasury stock.
shares that have been issued by the company and are held by investors.
Passive investment management
Buying a well-diversified portfolio to represent a broad-based market
performance management system
a system reflecting the entire package of decisions regarding performance measurement and evaluation
shares of stock given to managers on the basis of performance as measured by earnings
Related: Investment management
Preferred shares give investors a fixed dividend from the company's earnings. And more
Are equity instruments that take no security against assets, have flexible terms of repayment and pay fixed or floating dividends.
An instrument such as a stock or bond for which payments depend only on the financial
Projected maturity date
With CMOs, final payment at the end of the estimated cash flow window.
Real Actions (Earnings) Management
Involves operational steps and not simply acceleration
The length of time remaining until a bond's maturity.
A variant of pure expectations theory which suggests that the return that an
The process of identifying and evaluating risks and selecting and managing techniques to
Piece of paper that proves ownership of stocks, bonds and other investments.
Either the collateral on a loan, or some type of equity ownership or debt, such
A share or an interest in a property or an enterprise such as a stock certificate or a bond.
Collateral offered by a borrower to a lender to secure a loan.
Security characteristic line
A plot of the excess return on a security over the risk-free rate as a function of
Security deposit (initial)
Synonymous with the term margin. A cash amount of funds that must be deposited
Security deposit (maintenance)
Related: Maintenance margin security market line (SML). A description of
Security market line
Line representing the relationship between expected return and market risk.
Security Market Line
A graph illustrating the equilibrium relationship between the
security market line
Relationship between expected return and beta.
Security selection decision
Choosing the particular securities to include in a portfolio.
The monetary value placed on security by a lender in determining the extent to which it can make loans against such security.
Certificates or book entries representing ownership in a corporation or similar entity
Social Security Act of 1935
A federal Act establishing Old Age and Survivor’s
Society of Management Accountants of Canada
the professional body representing an influential and diverse
For the CMO tranche, the date the last payment would occur at zero CPR.
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