Absolute Momentum
Absolute Momentum, commonly known as time-series momentum, is a momentum-style approach that bases exposure on an asset's own past returns r…
More terms starting with A →Investing Glossary
1000 educational definitions covering trading, valuation, accounting, derivatives, behavioral finance, and market microstructure. Plain-English explanations for US-stock investors.
Featured term per letter
Accounts Payable
Accounts Payable (AP) are obligations to suppliers for goods or services delivered and invoiced that the company expects to pay in the near …
More terms starting with A →Accounts Receivable
Accounts receivable (AR) is money owed to a business by customers for goods or services delivered on credit. It is a current asset on the ba…
More terms starting with A →Accretion
Accretion is the gradual increase in the carrying amount of a liability or asset over time due to accruals such as interest or amortization;…
More terms starting with A →Accrual Basis Accounting
Accrual basis accounting is an accounting method that records revenues when earned and expenses when incurred, regardless of when cash trans…
More terms starting with A →Accruals
Accruals are accounting adjustments that recognize revenues when earned and expenses when incurred, regardless of when cash is received or p…
More terms starting with A →Accruals Anomaly
An asset-pricing anomaly describing the observed relationship that firms with higher accruals (non-cash earnings components) tend to have lo…
More terms starting with A →Accrued Expenses
Accrued expenses are expenses that have been incurred in a period but not yet paid or invoiced. They are recorded as a current liability on …
More terms starting with A →Accrued Interest
Accrued interest is the interest on a fixed-income security that has accumulated since the last coupon payment date but has not yet been pai…
More terms starting with A →Accrued Liabilities
Accrued liabilities are a balance sheet liability representing expenses that have been incurred but not yet billed or paid.
More terms starting with A →Accumulated Amortization
Accumulated amortization is a contra-asset account that records the total amortization expense charged against a company's intangible assets…
More terms starting with A →Accumulated Depreciation
Accumulated Depreciation is the cumulative amount of depreciation expense recorded against a tangible fixed asset since it was acquired, red…
More terms starting with A →Accumulation/Distribution Line
The Accumulation/Distribution Line (ADL) is a cumulative technical indicator that uses price and volume to gauge buying and selling pressure…
More terms starting with A →Accumulation/Distribution Line (ADL)
The Accumulation/Distribution Line (ADL) is a cumulative technical indicator that uses where the price closes within the daily range and the…
More terms starting with A →Acquisition
An acquisition is a corporate action in which one company gains control of another by purchasing a majority of its voting shares or its asse…
More terms starting with A →Acquisition Financing
Acquisition financing is the funding a company uses to pay for the acquisition of another company or its assets, typically as part of a merg…
More terms starting with A →Active Return
The portion of a portfolio's return that is attributable to active management decisions, calculated as the portfolio return minus the benchm…
More terms starting with A →Active Risk
Active risk is the standard deviation of the difference between a portfolio's returns and its benchmark returns, representing the volatility…
More terms starting with A →Actively Managed Fund
An actively managed fund is a pooled investment vehicle in which a fund manager selects securities and makes trading decisions with the goal…
More terms starting with A →Additional Paid-In Capital
Additional Paid-In Capital (APIC) is the portion of stockholders' equity that arises when investors pay above the par value of newly issued …
More terms starting with A →Adjusted Funds from Operations
Adjusted Funds from Operations (AFFO) is a real estate metric used by REITs that starts with Funds From Operations (FFO) and subtracts recur…
More terms starting with A →Agricultural Commodity
An agricultural commodity is a raw or minimally processed agricultural product traded in commodity markets, such as corn, wheat, soybeans, c…
More terms starting with A →Algorithmic Trading
The use of computer programs to automatically submit and manage orders according to predefined rules or strategies. In modern markets, it is…
More terms starting with A →All-Or-None (AON) Order
An All-Or-None (AON) order is an order instruction that requires the entire quantity to be filled before it is executed; if the full amount …
More terms starting with A →