Death Cross

What is a Death Cross A Death Cross is a technical indicator that occurs when the short-term moving average of a stock or commodity crosses below the long-term moving average of the same stock or commodity. The Death Cross is viewed as a harbinger of market weakness, and it is sometimes said to as bearish in nature. This is due...

De-Merger

DefinitionA demerger is a form of corporate restructuring in which the entity's business operations are segregated into one or more components. It is the converse of a merger or acquisition. De-Merger What is a 'De-Merger' A de-merger is a business strategy in which a single business is broken into components, either to operate on their own, to...

Days To Cover

What is 'Days To Cover' Days to cover is a measurement of a company's issued shares that are currently shorted, expressed as the number of days required to close out all of the short positions and calculated by taking the number of shares that are currently shorted and dividing that amount by the average daily volume for...

Date Certain

DefinitionDate certain is a legal term for the date on or by which the actions of a contract can be reasonably completed, and is considered to be legally binding. Date Certain What is 'Date Certain' A term identifying the date on/by which the specified actions of a contract can be reasonably completed. This date is important, as...

Data Smoothing

Data smoothing

What is data smoothing and why do we need it Data smoothing is a technique used to reduce the noise or random fluctuations in data. By smoothing data, patterns are easier to identify and trends are more clearly revealed. There are many different methods of data smoothing, but they all involve creating a new set of data points that are...

Day Cycle

What is 'Day Cycle' The time period alloted for the delivery of Automated Clearing House debits and credits from an originator to its processor. Typical hours are between 8:00am and 1:00pm eastern standard time (EST). Also referred to as daytime window. Explaining 'Day Cycle' The implementation of deadlines for receipt of electronic files...

Deadweight Loss Of Taxation

DefinitionIn economics, the excess burden of taxation, also known as the deadweight cost or deadweight loss of taxation, is one of the economic losses that society suffers as the result of taxes or subsidies. Economic theory posits that distortions change the amount and type of economic behavior from that which would occur in a free market without the tax....

Dealer Financing

What is 'Dealer Financing' Loans that are originated by a retailer to its customers and are then sold to a bank or other third-party financial institution. The bank purchases these loans at a discount and then collects principle and interest payments from the borrower. Also called an indirect loan. Explaining 'Dealer Financing' A well-known...

The Concept of Effective Duration

effective duration

The concept of effective duration is a way to evaluate a bond's price sensitivity to changes in interest rates. It accounts for the uncertainty about the expected cash flow of a bond. Interest rates remain volatile, and the internal rate of return is not well-defined. As a result, strategies based on Macaulay duration are not effective. The following article...

Daniel P. Amos

DefinitionDaniel Paul "Dan" Amos is an American business executive. He serves as the chairman and chief executive officer of Aflac and Aflac Incorporated. Daniel P. Amos What is 'Daniel P. Amos' The chairman and CEO of insurance company Aflac (as of 2010). Born in 1951, Dan Amos joined Aflac in 1973 as a salesman. He became CEO...