DEFICIENCY Definition

Bookmark and Share

DEFICIENCY is a shortcoming in an internal control or an opportunity to strengthen internal controls.

Learn new Accounting Terms

VALUE STOCK is a stock that trades at a lower price relative to its fundamentals (i.e. earnings, dividends, sales, etc.) thereby being considered undervalued by a value investor. Common characteristics of such stocks include a high dividend yield, low price-to-book ratio and/or low price-to-earnings ratio.

RESIDUAL OWNERSHIP see RESIDUAL EQUITY THEORY.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.