Hammering
Key takeaways – Hammering is a rapid, concentrated sell-off of a stock (or group of stocks) triggered by an unexpected, materially negative event —…
Hammer Clause
A hammer clause is a provision in an insurance policy that gives the insurer the power to force (or “hammer”) the insured into accepting…
Hamada Equation
The Hamada equation quantifies how financial leverage (debt) changes a firm’s equity beta — that is, how much additional systematic risk equity holders bear…
Halo Effect
The halo effect is a cognitive bias in which positive impressions of one product, person, or attribute spill over to other products, services, or…
Halloween Massacre
Key takeaways – The “Halloween Massacre” was Canada’s Oct. 31, 2006 announcement that income trusts would be taxed like corporations. (Then–Finance Minister Jim Flaherty)…
Half Stock
A half stock is a share whose par (face) value is set at 50% of what the issuer considers the standard par value for…
Half Year Convention For Depreciation
• The half‑year convention treats any property placed in service during a tax year as if it were placed in service at the midpoint…
Haircut
Key takeaways – A “haircut” is a reduction applied to the stated market value of an asset when it is used as collateral or…
To Haggle
Haggling — also called bargaining, dickering, or informal negotiating — is the back-and-forth discussion between buyer and seller to reach a mutually acceptable price.…
Hacktivism
Hacktivism combines “hacking” and “activism”: using computer intrusions and related cyber techniques to advance political, social, or ideological goals. Tactics range from website defacement…