ABNORMAL RETURNS Definition

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ABNORMAL RETURNS is the difference between the actual return and that is expected to result from market movements (normal return).

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TWO PARTY CHECK is a check made out from one individual to another, i.e. only two entities are involved in the transaction.

PROPRIETARY THEORY is where no fundamental distinction is drawn between a legal entity and its owners, i.e. the entity does not exist separately from the owners for accounting purposes. The primary focus is to report information useful to the owners, and therefore the financial statements are prepared from their perspective. See ENTITY THEORY.

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