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Opinion shopping
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Opinion shoppingAttempts by a corporation to attain reporting objectives by following questionable accounting principles, with the help of an auditor willing to sanction the practices. Prohibited by the SEC.
RELATED TERMS--------------------------------------
SEC
The Securities and Exchange Commission, which supervises American stock exchanges.
SIMILAR TERMS--------------------------------------
PREVIOUS AND NEXT TERMS--------------------------------------
Operating profit or loss
Net amount before adding or subtracting extraordinary items.
Operating rate
The percentage of total production capacity of a company, industry, or country that is being used.
Operating ratio
A ratio that measures a firm's operating efficiency.
Operating risk
The inherent or fundamental risk of a firm, without regard to financial risk. The risk that is created by operating leverage. Also called business risk.
Operationally efficient market
Market in which investors can obtain transactions services that reflect the true costs associated with furnishing those services. Also called an efficient market.
Opinion shopping
OPM
Stands for "other people's money," which refers to borrowed funds used to increase the return on invested capital.
Oporto
Portugal's derivatives exchange (Bolsa de Derivados do Oporto) trading futures on the ten-year government bond, Portuguese stock index, and three-month interbank deposit rate LISBOR (Lisbon Interbank Offered Rate).
Opportunity cost
The amount that a factor of production could have earned if put to another use.
Opportunity cost of capital
Expected return that is forgone by investing in a project rather than in comparable financial securities.
Opportunity line
Slope of a graph representing portfolios achieved by combining different levels of borrowing and lending with a single risky portfolio.
RELATED TERMS--------------------------------------
SEC
The Securities and Exchange Commission, which supervises American stock exchanges.
SIMILAR TERMS--------------------------------------
PREVIOUS AND NEXT TERMS--------------------------------------
Operating profit or loss
Net amount before adding or subtracting extraordinary items.
Operating rate
The percentage of total production capacity of a company, industry, or country that is being used.
Operating ratio
A ratio that measures a firm's operating efficiency.
Operating risk
The inherent or fundamental risk of a firm, without regard to financial risk. The risk that is created by operating leverage. Also called business risk.
Operationally efficient market
Market in which investors can obtain transactions services that reflect the true costs associated with furnishing those services. Also called an efficient market.
Opinion shopping
OPM
Stands for "other people's money," which refers to borrowed funds used to increase the return on invested capital.
Oporto
Portugal's derivatives exchange (Bolsa de Derivados do Oporto) trading futures on the ten-year government bond, Portuguese stock index, and three-month interbank deposit rate LISBOR (Lisbon Interbank Offered Rate).
Opportunity cost
The amount that a factor of production could have earned if put to another use.
Opportunity cost of capital
Expected return that is forgone by investing in a project rather than in comparable financial securities.
Opportunity line
Slope of a graph representing portfolios achieved by combining different levels of borrowing and lending with a single risky portfolio.
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This dictionary contains 24549 terms.
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