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Management Bias

A lack of neutrality by an entity’s management as to the process and outcomes of the preparation and fair presentation...

Estimation Uncertainty

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

Risk

The chance or possibility that an investment's actual return diverge from expected levels. Risk denotes any uncertainty with respect to...

Time Value of Money

A basic concept in finance maintaining that a currency unit today is not worth the same currency unit tomorrow or…

Heavy Market

A market that is characterized by a shortage of buyers (long positions). In other words, it is a malfunctioning market...