Filter by Categories
Accounting
Banking

Earnings Management

The use of accounting tools and techniques to prepare financial statements that present an overly positive or optimistic view of...

Estimation Transaction

A transaction class that involves management judgments or assumptions in establishing account balances in the absence of a precise means...

Estimate

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

Estimation Uncertainty

In the context of accounting estimates, it is the susceptibility of the estimate and related exposures to an inherent lack...

Equity Premium

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

Excess Minority Interest

A measure of minority interest that represents the proportion of excess capital of a subsidiary that relates to third parties...

Encumbrance

In accounting, encumbrance is a commitment to spend a certain amount of money for a particular purpose at a certain...

ERP

It stands for equity risk premium; the premium (excess return) that is earned over and above the return made from...

Equity Risk Premium

The premium (excess return) that is earned over and above the return made from a risk-free investment (or a risk-free...

Ex-all

Share price for a share sold without the right to receive a dividend, rights issue, or any other current issue....