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Creative Accounting

Creative accounting, also called aggressive accounting, is the manipulation of financial numbers, usually within the let..
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Agency Theory

Agency theory is the branch of financial economics that looks at conflicts of interest between people with different int..
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Agency Cross

A transaction in a security is an agency cross if a broker matches orders between two of its clients directly, rather th..
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AIM (Alternative Investment Market)

AIM (alternative investment market) is a market run by the London Stock Exchange for trading in companies too small to l..
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Angel Investor

Many start-up companies cannot raise venture capital investment. This is usually because they are simply too small to in..
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Amortisation

Amortisation is the equivalent of depreciation for intangible assets. As this is essentially an accounting adjustment..
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Alpha Fund

The term alpha fund is misleading because although it implies maximising alpha, it in fact usually simply means actively..
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Alpha

The α (alpha) of a security or fund is its outperformance over the return adjusted for risk, with risk measured by ..
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Allotment

Allotment is the allocation of securities to applicants for a new issue. The allotment process is trivially simple if..
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Aicardi Syndrome

Aicardi syndrome, a neurological disorder, was identified more than 30 years ago. Yet since then not much knowledge has ..
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Cystic Fibrosis

Also called: CF Cystic fibrosis (CF) is an inherited disease of the mucus and sweat glands. It affects mostly your l..
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Angelman Syndrome

Disease characteristics. Angelman syndrome (AS) is characterized by severe developmental delay or mental retardation, se..
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