Examlex
Social scientists have been able to measure how many people stopped themselves from committing a crime as a result of the threat of certain punishments being imposed.
Fair Value
The price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Treasury Stock
Shares that were once part of the float and outstanding shares but were subsequently purchased back by the issuing company, reducing the amount of outstanding stock on the open market.
If-converted Method
An accounting method used to calculate earnings per share, assuming all convertible securities were transformed into common stock.
Diluted Earnings
Earnings per share calculated using the assumption that all convertible securities have been converted to common stock, potentially lowering earnings per share.
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