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Conservatism
An accounting principle that errs on the side of caution by recording expenses and liabilities as soon as possible but only recognizing revenues and assets when they are assured.
Overreaction
Refers to an excessive emotional response from investors to new information, causing a security's price to move far more than justified by the fundamentals.
Recent Events
Occurrences or developments that have taken place in the near past, potentially impacting markets or specific sectors.
Siamese Twin Companies
Pairs of companies, often resulting from a demerger, whose shares are technically inseparable and therefore trade together on stock exchanges.
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