Oxford Index Browse

You are looking at 1-20 of 1,418 items for:

Social Sciences x Financial Institutions and Services x Business and Management x clear all

Show only full text

Refine by subject

 

Refine by type

Refine by product

 

A & M trust

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for accumulation and maintenance trust. See discretionary trust; *18–25 trust.

See overview in Oxford Index

Abbott, Horace

Edward L. Lach, Jr..

in American National Biography Online

January 1999; p ublished online February 2000 .

Reference Entry. Subjects: Banking; Manufacturing; History of Manufacturing and Construction. 845 words.

Abbott, Horace (29 July 1806–08 August 1887), manufacturer, was born in Sudbury, Massachusetts, the son of Alpheus Abbott and Lydia Fay, farmers. His father died when Abbott was quite...

ABMTN

Overview page. Subjects: Financial Institutions and Services — Accounting.

Abbreviation for asset-backed medium-term note.

See overview in Oxford Index

The Academic Analysis of the 2008 Financial Crisis: Round 1

Matthew Spiegel.

in The Review of Financial Studies

June 2011; p ublished online June 2011 .

Journal Article. Subjects: Economics; Financial Institutions and Services; Corporate Governance. 4059 words.

Academics responded to the challenges posed by the 2008 financial crisis with a flurry of studies. This collection of articles is just the academic community's first look into it. The...

Go to »  full text

account payee only

Overview page. Subjects: Financial Institutions and Services — Accounting.

Words printed between two vertical lines in the centre of a UK cheque that, in accordance with the Cheque Act 1992, make the cheque non-transferable. This is to avoid cheques being endorsed...

See overview in Oxford Index

account reconciliation

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 A procedure for confirming that the balance in a chequebook matches the corresponding bank statement. This is normally done by preparing a bank reconciliation statement.

null...

See overview in Oxford Index

accountability

Overview page. Subjects: Financial Institutions and Services — Accounting.

An obligation to give an account. For limited companies, it is assumed that the directors of the company are accountable to the shareholders and that this responsibility is discharged, in...

See overview in Oxford Index

accountant

Overview page. Subjects: Financial Institutions and Services — Accounting.

A person who has passed the accountancy examinations of one of the recognized accountancy bodies and completed the required work experience. Each of the bodies varies in the way they train...

See overview in Oxford Index

accounting concepts

Overview page. Subjects: Financial Institutions and Services — Accounting.

The basic theoretical ideas devised to support the activity of accounting. As accounting developed largely from a practical base, it has been argued that it lacks a theoretical framework....

See overview in Oxford Index

accounting rate of return

Overview page. Subjects: Financial Institutions and Services — Accounting.

(ARR).

Method of evaluating the profitability of a project or firm based on accounting numbers (cf. discounted cash flow; internal rate of return; net present value). It is the...

See overview in Oxford Index

accounting ratio

Overview page. Subjects: Financial Institutions and Services — Accounting.

A ratio calculated from two or more figures taken from the financial statements of a company in order to provide an indication of the financial performance and position of that company....

See overview in Oxford Index

Accounts Modernization Directive

Overview page. Subjects: Financial Institutions and Services — Accounting.

An EU directive (2003) that requires companies to publish information that provides a “balanced and comprehensive” analysis of their development and performance during the financial year....

See overview in Oxford Index

accounts receivable

Overview page. Subjects: Financial Institutions and Services — Accounting.

The part of a firm's assets, as shown in its balance-sheet, consisting of bills sent to customers on which payment is due but has not yet actually been received.

See overview in Oxford Index

accruals concept

Overview page. Subjects: Financial Institutions and Services — Accounting.

One of the four fundamental accounting concepts laid down in Statement of Standard Accounting Practice (SSAP) 2, Disclosure of Accounting Policies; it is also recognized in the Companies...

See overview in Oxford Index

accrued benefits

Overview page. Subjects: Financial Institutions and Services — Accounting.

Benefits due under a defined-benefit pension scheme in respect of service up to a given time. Accrued benefits may be calculated in relation to current earnings or protected final earnings....

See overview in Oxford Index

accumulated dividend

Overview page. Subjects: Financial Institutions and Services — Accounting.

A dividend that has not been paid to a holder of cumulative preference shares and is carried forward (i.e. accumulated) to the next accounting period. It represents a liability to the...

See overview in Oxford Index

accumulated profits

Overview page. Subjects: Financial Institutions and Services — Accounting.

The amount showing in the appropriation of profits account that can be carried forward to the next year’s accounts, i.e. after paying dividends, taxes, and putting some to reserve.

See overview in Oxford Index

accumulating shares

Overview page. Subjects: Financial Institutions and Services — Accounting.

Additional ordinary shares issued to holders of ordinary shares in a company, instead of a dividend. Accumulating shares are a way of replacing annual income with capital growth; they avoid...

See overview in Oxford Index

acquisition accounting

Overview page. Subjects: Financial Institutions and Services — Accounting.

The accounting treatment methods and conventions used when one company acquires another or two firms merge. There are basically two methods: the purchase of assets or pooling of interests.

null...

See overview in Oxford Index

Active Ownership

Elroy Dimson, Oğuzhan Karakaş and Xi Li.

in The Review of Financial Studies

December 2015; p ublished online August 2015 .

Journal Article. Subjects: Mergers and Acquisitions; Financial Institutions and Services; International Financial Markets. 20795 words.

We analyze an extensive proprietary database of corporate social responsibility engagements with U.S. public companies from 1999–2009. Engagements address environmental, social, and...

Go to »  full text