Terms Starting with Q

The Q Ratio, or Tobin's Q, is a financial metric that compares the market value of a company's assets to their replacement cost.

Quadruple Witching refers to a day when stock index futures, stock index options, stock options, and single stock futures all expire simultaneously, typically leading to increased trading volume and market volatility.

A qualified dividend is a type of dividend that meets specific criteria set by the IRS and is taxed at the lower capital gains tax rates rather than ordinary income tax rates.

A Qualified Institutional Buyer (QIB) is an entity that is legally recognized to invest in securities that may not be registered with financial authorities, typically due to their financial sophistication and capacity.

Qualified Institutional Placement (QIP) is a capital-raising tool whereby a listed company can issue equity shares, fully and partly convertible debentures, or any securities other than warrants that are convertible to equity shares to a qualified institutional buyer.

A Qualified Longevity Annuity Contract (QLAC) is a type of deferred annuity funded with an investment from a qualified retirement plan or IRA that provides a guaranteed income later in life, typically starting after age 85.

A qualified opinion is a statement issued by an auditor indicating that most parts of an organization's financial statements are accurate, but some areas are uncertain or did not follow GAAP.

A qualified retirement plan is a type of retirement savings plan that offers tax advantages and is established by an employer for the benefit of its employees.

A QTIP Trust is a type of irrevocable trust that allows the grantor to provide for a surviving spouse and maintain control over how the trust's assets are distributed once the surviving spouse dies.

Qualitative analysis in finance involves assessing non-quantifiable factors that influence investment decisions, such as management quality, industry cycles, and brand strength.

Quality control in finance refers to the systematic process of ensuring that financial products, services, and operations meet specific standards of quality and compliance.

Quality management in finance refers to the systematic process of ensuring that financial products, services, and operations meet consistent standards of excellence.

Quality of earnings refers to the extent to which a company's reported income reflects its true economic performance, emphasizing the sustainability and reliability of its income sources.

Quantitative analysis (QA) in finance involves the use of mathematical and statistical techniques to evaluate investment opportunities and financial markets.

Quantitative easing (QE) is a monetary policy used by central banks to stimulate the economy by increasing the money supply and lowering interest rates through the purchase of government securities or other financial assets.

Quantitative trading involves using mathematical models to make trading decisions, typically executed by software and based on quantitative analysis.

Quantity demanded refers to the total amount of a good or service that consumers are willing and able to purchase at a specific price level, within a given time period.

A quarter refers to one-fourth of a year and is used in business and finance to divide the calendar year into four three-month periods, typically for reporting and forecasting purposes.

Quarter on Quarter (QOQ) is a comparative measure used to evaluate the financial or operational performance of a company between one fiscal quarter and the subsequent quarter.

A quasi contract is a legal concept where a court enforces an obligation between parties as if they had a contract, even though no actual contract exists, to prevent unjust enrichment.

Quick assets are current assets that can be quickly converted into cash without losing value, typically within 90 days.

The Quick Ratio, also known as the acid-test ratio, measures a company's ability to meet its short-term obligations with its most liquid assets without relying on inventory.

Quintiles are a statistical measure used to divide a dataset into five equal parts, each representing 20% of the population. This method is often used in finance to assess income distribution, asset allocation, or performance metrics.

A quota is a government-imposed trade restriction that limits the number or monetary value of goods that a country can import or export during a specified period.