Dictionary

Dictionary of Accounting, Finance & Business Terms

1. Abandonment option:The option of terminating an investment earlier than originally planned. 2. Abnormal returns:Part of the return that is not due to systematic influences (market wide influences). In other words, abnormal returns are above those predicted by the market movement alone. Related: excess returns. 3. Absolute priority:Rule in bankruptcy proceedings whereby senior creditors are required to be paid in …

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