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Victimization surveys are not as reliable as official measures for measuring juvenile offending because victims may not be able to identify their perpetrator and know if the perpetrator was actually a juvenile.
Abnormal Returns
Returns on a security that exceed what is predicted by market models, often attributed to unforeseen events or information.
Publicly Available Information
Information that is accessible to the general public, including but not limited to financial reports, press releases, and government documents.
Debt Hypothesis
A theory suggesting that the level of a company's debt influences its value by affecting tax payments and bankruptcy risks.
Accounting Policy
Own sets of beliefs, bases, manners, dictates, and systems placed by a corporation in the making and publicizing of its financial declarations.
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