Front Cover.

Half Title Page.

Other Frontmatter.

Title Page.

Copyright Page.

About the Editors.

Table of Contents.

Preface.

Contributors.

1: Terminologies and Essays.

2: Abnormal Return.

3: Absolute Cost Advantage.

4: Absolute Priority of Claims.

5: Absolute Priority Rule (APR).

6: Absolute Purchasing Power Parity.

7: Accelerated Cost Recovery System (ACRS).

8: Accelerated Depreciation.

9: Account Activity.

10: Account Analysis.

11: Account Executive.

12: Account Maintenance.

13: Accounting Analytic.

14: Accounting Beta.

15: Accounting Break-Even.

16: Accounting Earnings.

17: Accounting Income.

18: Accounting Insolvency.

19: Accounting Liquidity.

20: Accounting Rate of Return (ARR).

21: Accounting, Relationship to Finance.

22: Accounting-Based Beta Forecasting.

23: Accounting-Based Performance Measures.

24: Accounts Payable.

25: Accounts Receivable.

26: Accounts Receivable Financing.

27: Accounts Receivable Turnover.

28: Accreting Swap.

29: Accrual.

30: Accrual Bond.

31: Accrual Swap.

32: Accrued Interest.

33: Accumulated Benefit Obligation (ABO).

34: Accumulation Phase.

35: Acid-Test Ratio.

36: Acquisition.

37: Active Bond Portfolio Management.

38: Active Management.

39: Active Portfolio.

40: Activity Charge.

41: Activity Ratios.

42: Acts of Bankruptcy.

43: Additions to Net Working Capital.

44: Add-on Interest.

45: Add-on Rate.

46: Adjustable-Rate Mortgage (ARM).

47: Adjusted Beta.

48: Adjusted Forecast.

49: Adjusted Present Value (APV) Model.

50: ADR.

51: Advance.

52: Advance Commitment.

53: Affiliate.

54: Affinity Card.

55: After-Acquired Clause.

56: Aftermarket.

57: After-Tax Real Return.

58: After-Tax Salvage Value.

59: Agency Bond.

60: Agency Costs.

61: Agency Costs, Across National Borders.

62: Agency Problem.

63: Agency Securities.

64: Agency Theory.

65: Agents.

66: Aggregation.

67: Aging Accounts Receivable.

68: Aging Schedule of Accounts Receivable.

69: All-in-Cost.

70: Allocational Efficiency.

71: Allowance for Loan and Lease Losses.

72: Alpha.

73: Alternative Minimum Tax (AMT).

74: American Depository Receipt (ADR).

75: American Option.

76: Amortization.

77: Amortization Schedule for a Fixed-Rate Mortgage.

78: Amortize.

79: Amortizing Swap.

80: Angels.

81: Announcement Date.

82: Announcement Effect.

83: Annual Effective Yield.

84: Annual Percentage Rate (APR).

85: Annualized Holding-Period Return.

86: Annuity.

87: Annuity Due.

88: Annuity Factor.

89: Annuity in Advance.

90: Annuity in Arrears.

91: Anticipated Income Theory.

92: Antithetic Variate Method.

93: Applied Research.

94: Appraisal Ratio.

95: Appraisal Rights.

96: Appreciation.

97: Appropriation Phase of Capital Budgeting.

98: Arbitrage.

99: Arbitrage Condition.

100: Arbitrage Pricing Theory (APT).

101: Arbitrageur.

102: Arithmetic Average.

103: ARM.

104: Arrears.

105: Asian Option.

106: Asian Tail.

107: Ask Price.

108: Asset Allocation Decision.

109: Asset Management Ratios.

110: Asset Sensitive.

111: Asset Swap.

112: Asset Turnover (ATO).

113: Asset-Backed Debt Securities (ABS).

114: Asset-Backed Security.

115: Asset-Based Financing.

116: Asset-Liability Management.

117: Asset-or-Nothing Call.

118: Asset-or-Nothing Option.

119: Assets.

120: Assets Requirements.

121: Assignment.

122: Assumable Mortgage.

123: Asymmetric Butterfly Spread.

124: At the Money.

125: Auction Market.

126: Audit, or Control, Phase of Capital Budgeting Process.

127: Audits of Project Cash Flow Estimated.

128: Autocorrelation [Serial Correlation].

129: Automated Clearing House System (ACH).

130: Automated Clearinghouse.

131: Automated Loan Machine.

132: Automated Teller Machines (ATM).

133: Availability Float.

134: Average Accounting Return (AAR).

135: Average Annual Yield.

136: Average Collection Period.

137: Average Cost of Capital.

138: Average Daily Sales.

139: Average Exposure.

140: Average Price Call Option.

141: Average Price Put Option.

142: Average Shortfall.

143: Average Strike Option.

144: Average Tax Rate.

145: Back Testing.

146: Back-to-Back Transaction.

147: Backwardation.

148: Backwardization.

149: Backwards Induction.

150: Bad Debts.

151: Balance Inquiry.

152: Balance Sheet.

153: Balanced Funds.

154: Balloon Loan.

155: Balloon Payment.

156: Bank Discount Yield.

157: Bank Drafts.

158: Bank Holding Company.

159: Bank of Japan Financial Network System.

160: Bank-Discount Interest.

161: Banker’s Acceptance.

162: Bankers Bank.

163: Bankrupt.

164: Bankruptcy Costs.

165: Barbell.

166: Bargain-Purchase-Price Option.

167: Barrier Option.

168: Base Case.

169: Base Rate.

170: Basic IRR Rule.

171: Basic Research.

172: Basic Swap.

173: Basis.

174: Basis Point.

175: Basis Risk.

176: Basis Swap.

177: Basket Credit Default Swap.

178: Basket Option.

179: Baumol’s Economic Order Quantity Model.

180: Bear CD.

181: Bear Spread.

182: Bearer Bond.

183: Benchmark Analysis.

184: Benchmark Error.

185: Benchmark Rate.

186: Beneficiary.

187: Benefit/cost Ratio.

188: Bermudan Option.

189: Best Efforts Offering.

190: Best-Efforts Underwriting.

191: Beta.

Front Cover.

Half Title Page.

Other Frontmatter.

Title Page.

Copyright Page.

About the Editors.

Table of Contents.

Preface.

Contributors.

1: Terminologies and Essays.

2: Abnormal Return.

3: Absolute Cost Advantage.

4: Absolute Priority of Claims.

5: Absolute Priority Rule (APR).

6: Absolute Purchasing Power Parity.

7: Accelerated Cost Recovery System (ACRS).

8: Accelerated Depreciation.

9: Account Activity.

10: Account Analysis.

11: Account Executive.

12: Account Maintenance.

13: Accounting Analytic.

14: Accounting Beta.

15: Accounting Break-Even.

16: Accounting Earnings.

17: Accounting Income.

18: Accounting Insolvency.

19: Accounting Liquidity.

20: Accounting Rate of Return (ARR).

21: Accounting, Relationship to Finance.

22: Accounting-Based Beta Forecasting.

23: Accounting-Based Performance Measures.

24: Accounts Payable.

25: Accounts Receivable.

26: Accounts Receivable Financing.

27: Accounts Receivable Turnover.

28: Accreting Swap.

29: Accrual.

30: Accrual Bond.

31: Accrual Swap.

32: Accrued Interest.

33: Accumulated Benefit Obligation (ABO).

34: Accumulation Phase.

35: Acid-Test Ratio.

36: Acquisition.

37: Active Bond Portfolio Management.

38: Active Management.

39: Active Portfolio.

40: Activity Charge.

41: Activity Ratios.

42: Acts of Bankruptcy.

43: Additions to Net Working Capital.

44: Add-on Interest.

45: Add-on Rate.

46: Adjustable-Rate Mortgage (ARM).

47: Adjusted Beta.

48: Adjusted Forecast.

49: Adjusted Present Value (APV) Model.

50: ADR.

51: Advance.

52: Advance Commitment.

53: Affiliate.

54: Affinity Card.

55: After-Acquired Clause.

56: Aftermarket.

57: After-Tax Real Return.

58: After-Tax Salvage Value.

59: Agency Bond.

60: Agency Costs.

61: Agency Costs, Across National Borders.

62: Agency Problem.

63: Agency Securities.

64: Agency Theory.

65: Agents.

66: Aggregation.

67: Aging Accounts Receivable.

68: Aging Schedule of Accounts Receivable.

69: All-in-Cost.

70: Allocational Efficiency.

71: Allowance for Loan and Lease Losses.

72: Alpha.

73: Alternative Minimum Tax (AMT).

74: American Depository Receipt (ADR).

75: American Option.

76: Amortization.

77: Amortization Schedule for a Fixed-Rate Mortgage.

78: Amortize.

79: Amortizing Swap.

80: Angels.

81: Announcement Date.

82: Announcement Effect.

83: Annual Effective Yield.

84: Annual Percentage Rate (APR).

85: Annualized Holding-Period Return.

86: Annuity.

87: Annuity Due.

88: Annuity Factor.

89: Annuity in Advance.

90: Annuity in Arrears.

91: Anticipated Income Theory.

92: Antithetic Variate Method.

93: Applied Research.

94: Appraisal Ratio.

95: Appraisal Rights.

96: Appreciation.

97: Appropriation Phase of Capital Budgeting.

98: Arbitrage.

99: Arbitrage Condition.

100: Arbitrage Pricing Theory (APT).

101: Arbitrageur.

102: Arithmetic Average.

103: ARM.

104: Arrears.

105: Asian Option.

106: Asian Tail.

107: Ask Price.

108: Asset Allocation Decision.

109: Asset Management Ratios.

110: Asset Sensitive.

111: Asset Swap.

112: Asset Turnover (ATO).

113: Asset-Backed Debt Securities (ABS).

114: Asset-Backed Security.

115: Asset-Based Financing.

116: Asset-Liability Management.

117: Asset-or-Nothing Call.

118: Asset-or-Nothing Option.

119: Assets.

120: Assets Requirements.

121: Assignment.

122: Assumable Mortgage.

123: Asymmetric Butterfly Spread.

124: At the Money.

125: Auction Market.

126: Audit, or Control, Phase of Capital Budgeting Process.

127: Audits of Project Cash Flow Estimated.

128: Autocorrelation [Serial Correlation].

129: Automated Clearing House System (ACH).

130: Automated Clearinghouse.

131: Automated Loan Machine.

132: Automated Teller Machines (ATM).

133: Availability Float.

134: Average Accounting Return (AAR).

135: Average Annual Yield.

136: Average Collection Period.

137: Average Cost of Capital.

138: Average Daily Sales.

139: Average Exposure.

140: Average Price Call Option.

141: Average Price Put Option.

142: Average Shortfall.

143: Average Strike Option.

144: Average Tax Rate.

145: Back Testing.

146: Back-to-Back Transaction.

147: Backwardation.

148: Backwardization.

149: Backwards Induction.

150: Bad Debts.

151: Balance Inquiry.

152: Balance Sheet.

153: Balanced Funds.

154: Balloon Loan.

155: Balloon Payment.

156: Bank Discount Yield.

157: Bank Drafts.

158: Bank Holding Company.

159: Bank of Japan Financial Network System.

160: Bank-Discount Interest.

161: Banker’s Acceptance.

162: Bankers Bank.

163: Bankrupt.

164: Bankruptcy Costs.

165: Barbell.

166: Bargain-Purchase-Price Option.

167: Barrier Option.

168: Base Case.

169: Base Rate.

170: Basic IRR Rule.

171: Basic Research.

172: Basic Swap.

173: Basis.

174: Basis Point.

175: Basis Risk.

176: Basis Swap.

177: Basket Credit Default Swap.

178: Basket Option.

179: Baumol’s Economic Order Quantity Model.

180: Bear CD.

181: Bear Spread.

182: Bearer Bond.

183: Benchmark Analysis.

184: Benchmark Error.

185: Benchmark Rate.

186: Beneficiary.

187: Benefit/cost Ratio.

188: Bermudan Option.

189: Best Efforts Offering.

190: Best-Efforts Underwriting.

191: Beta.