Match-Rate Funds Definition
What Are Match-Rate Funds? Match rate funds are loan funds which have their interest rates matched (or extremely close) to…
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Securities-Based Lending Definition
What Is Securities-Based Lending? The term securities-based lending (SBL) refers to the practice of making loans using securities as collateral. Securities-based…
What Is a Cash Discount, and When Are They Used?
What Is a Cash Discount? Cash discounts refer to an incentive that a seller offers to a buyer in return…
Earnings Season Definition
What is Earnings Season? Earnings season refers to the months of the year during which most quarterly corporate earnings are…
Unusual Item Definition
What is an Unusual Item? An unusual item is a nonrecurring or one-time gain or loss that is not considered…
Should Companies Always Have High Liquidity?
What Is High Liquidity? A company's liquidity indicates its ability to pay debt obligations, or current liabilitieswithout having to raise…
Meaning, Causes, How To Test, and How To Record
What Is an Impaired Asset? An impaired asset is an asset that has a market value less than the value…
Paper Profit (Paper Loss) Definition
What is a Paper Profit (Paper Loss)? A paper profit or loss is an unrealized capital gain (or capital loss)…
Noise Trader Definition
What is a Noise Trader? Noise trader is generally a term used in academic finance studies associated with the Efficient…
Needle in a Haystack: Stock Message Boards
Stock message boards give investors an opportunity to connect with other investors at all levels of expertise and learn more…