Examlex
What are the sources of earnings gaps?
GAAP Accounting
A set of accounting standards and principles designed to ensure consistency, fairness, and accuracy in financial reporting.
Derivatives
Financial instruments whose value is derived from the value of an underlying asset, index, or security.
Earnings Volatility
The degree to which a company's earnings fluctuate over time, indicating the variability or risk in its operational performance.
Futures Contract
A legal agreement to buy or sell a particular commodity or financial instrument at a predetermined price at a specified time in the future.
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