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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. 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 ...

  6. 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 .

  7. ERC - Wikipedia

    en.wikipedia.org/wiki/ERC

    European Research Council, European Research Council (ERC) European Resuscitation Council, for resuscitation medicine; Republican Left of Catalonia (Catalan: Esquerra Republicana de Catalunya), a political party in Spain; Employee Relocation Council or Worldwide ERC; East Renfrewshire Council, Scotland; Employee Retention Credit, a U.S. tax credit

  8. JEL classification code - Wikipedia

    en.wikipedia.org/wiki/JEL_classification_code

    JEL code (sub)categories, including periodic updates, are referenced at Journal of Economic Literature (JEL) Classification System. Links to definitions of (sub)categories are at JEL Classification Codes Guide with corresponding examples of article titles linked to publication information, such as abstracts.

  9. Journaling file system - Wikipedia

    en.wikipedia.org/wiki/Journaling_file_system

    A logical journal stores only changes to file metadata in the journal, and trades fault tolerance for substantially better write performance. [9] A file system with a logical journal still recovers quickly after a crash, but may allow unjournaled file data and journaled metadata to fall out of sync with each other, causing data corruption.