SEC Regulation

Management Discussion and Analysis (MD&A)
In the USA, the section in the annual report to stockholders and in Form 10-K that is required by the Securities and Exchange Commission. The purpose of the MD&A is to assist investors to understand the impact of changes in accounting and business activity that have affected comparisons with the results of previous years.
Short-Sale Rule
The short-sale rule, often known as the plus-tick rule, was a regulation enforced by the Securities and Exchange Commission (SEC) requiring that short sales be made only in a rising market. This rule aimed to prevent the manipulation and excessive downward pressure on stock prices.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.