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  2. Earnings response coefficient - Wikipedia

    en.wikipedia.org/wiki/Earnings_response_coefficient

    Therefore, in the aggregate, a portion of changes in a company's share price is expected to result from changes in the relevant information available to the market. The ERC is an estimate of the change in a company's stock price due to the information provided in a company's earnings announcement. The ERC is expressed mathematically as follows:

  3. Journal entry - Wikipedia

    en.wikipedia.org/wiki/Journal_entry

    A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...

  4. Error correction code - Wikipedia

    en.wikipedia.org/wiki/Error_correction_code

    A simplistic example of ECC is to transmit each data bit three times, which is known as a (3,1) repetition code. Through a noisy channel, a receiver might see eight versions of the output, see table below.

  5. Special journals - Wikipedia

    en.wikipedia.org/wiki/Special_journals

    Folio Number: Every page of a journal is numbered. This number is known as a folio number. [5] The folio number is used as a cross reference between the journal and the ledger accounts. The use of folio numbers makes it easy to refer back from the ledger account to the journal entry or forward from the journal entry to the ledger account.

  6. Reclassification (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reclassification_(accounting)

    A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...

  7. Text Encoding Initiative - Wikipedia

    en.wikipedia.org/wiki/Text_Encoding_Initiative

    The Text Encoding Initiative (TEI) is a text-centric community of practice in the academic field of digital humanities, operating continuously since the 1980s.The community currently runs a mailing list, meetings and conference series, and maintains the TEI technical standard, a journal, [1] a wiki, a GitHub repository and a toolchain.

  8. Education Resources Information Center - Wikipedia

    en.wikipedia.org/wiki/Education_Resources...

    ERIC provides access to 1.5 million bibliographic records (citations, abstracts, and other pertinent data) of journal articles and other education-related materials, with hundreds of new records added every week. A key component of ERIC is its collection of grey literature in education, which is largely available in full text in Adobe PDF ...

  9. Error function - Wikipedia

    en.wikipedia.org/wiki/Error_function

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