ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).
AVALIZOR is an institution or person who gives an aval.
AVOIDABLE COST is the amount of expense that would not occur if a particular decision were to be implemented (e.g., if an employee is laid off at a company that is self-insured for unemployment compensation, the avoidable cost is total direct salary less payments for unemployment benefits plus savings in employee benefits).
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