INCOME SMOOTHING
Use of accounting methods to reduce net income reductions from one period to another. Companies employ this practice because investors in general are willing to pay a premium for stocks with stable and predictable earnings streams, as compared to stocks whose earnings fluctuate widely. Some examples of income smoothing include delaying revenue during a good year if the following year is anticipated to be a challenging one, or recognition of expenses in a difficult year if the performance is anticipated to improve in the future.
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Chaebol Structure
Business conglomerate structure creating global multinationals with large international operations. The Korean term chaebol means business family o ...
Back Charge
It is a billing that is created to collect the expenses that were incurred during the last billing period. It can be an adjustment because of error ...
Nationalization
This refers to a method in which the government takes control of a company or industry, which may appear for a variety of reasons. Nationalization ...
Headline Risk
The possibility that a particular news story will unfavorably affect the price of a stock. It may also impact the stock’s performance as a wh ...
Dow Jones Sustainability United States Index
Market capitalization-weighted index encompassing US-based firms in the Dow Jones Sustainability North America Index, comprised of the leading 20% ...
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Ethical Investing: Socially Responsible Investing
Socially responsible investors look for socially responsible companies, especially their relations with outsiders.
First and foremost, th ...
Ethical Investing: Instruments for Ethical Investing
The investment instruments available to ethical investors are similar to those available to all other investors, including bonds, exchange-traded f ...
Featured Investment: The American Depository Receipt
Investments are what trading is all about. And knowing about the various available investment options and how to trade them is one of the keys to a ...
Digesting Financial Statements: Pension Plans
Deducing on the topic we previously discussed, this tutorial now puts the spotlight on the pension fund. It is a distinct long-term obligation for ...
Options Transaction Via Day Trading
Given so many concepts and terminologies in the foreign exchange market, anyone outside the field of finance may have a hard time coping up. Howeve ...
ECONOMIC CALENDAR
| Time | Country | Indices | Period |
|---|---|---|---|
| 12:00 | CBI retail sales volume balance | Apr | |
| 01:01 | BRC Shop Price Index | Apr | |
| 01:30 | Unemployment Rate | Mar | |
| 05:04 | BoJ MPC Interest Rate Announcement | Apr | |
| 05:04 | Monetary Policy Meeting Minutes | ||
| 05:04 | BOJ Outlook Report | ||
| 07:00 | BOJ Core CPI | Mar | |
| 08:30 | Bank of Japan Press Conference | ||
| 09:00 | Unemployment Rate | 1 quarter |
