Examlex
Adjusting entries are recorded in the general journal but are not posted to the accounts in the general ledger.
Market Prices
The current value at which an asset or service can be bought or sold in an open and competitive market.
Unexpected News
Information that comes without warning, often having a potential impact on market prices and investor decisions.
Efficient
Describes an economy, market, or decision-making process that effectively allocates resources and inputs in a way that maximizes output or returns with minimal waste.
Semi-Strong Efficiency
A form of market efficiency that asserts all public information is reflected in stock prices, making it impossible to gain abnormal returns.
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