L

L Share Annuity Class

L-Share Annuity Class: A Comprehensive Guide

Labor Intensive

What is Labor Intensive Industry?

Labor Market

Economics of the Labor Market

Labor Market Flexibility

Labor Market Flexibility: Understanding Laws, Skills and Job Information

Labor Productivity

Labor Productivity: A Brief Overview

Labor Theory Of Value (LTV)

The Labor Theory of Value (LTV): An Overview

Labor Union

What Is a Labor Union?

Laddering

Laddering: A Financial Term for Retirement Planning and Securities Underwriting

Laffer Curve

The Laffer Curve: Maximizing Tax Revenue without Discouraging Investment

Laggard

Diversify Your Portfolio with Laggards

Lagging Indicator

Understanding Lagging Indicators in Trading and Business

Laissez-Faire

Understanding Laissez-Faire, the Economic Theory

Lambda

What is a Lambda Value in Options Trading?

Lancaster University Management School (LUMS)

Recognise Excellence in Management Education at Lancaster University Management School

Land

Land: The Valuable Resource

Land Contract

Land Contracts – What You Need to Know

Land Trust

Trusting the Land: What You Need to Know About Land Trusts

Land Value

Understanding Land Value

Land Value Tax (LVT)

Land Value Tax (LVT): A Fair and Efficient Method of Taxation

Landlocked

Solutions For Landlocked Property Access

Lapping Scheme

What is a Lapping Scheme?

Lapse

What Is A Lapse in Payment?

Large Cap (Big Cap)

nvesting in Large-Cap Stocks

Large Trader

SEC Registration and Monitoring of Large Traders

Larry Ellison

Larry Ellison - The Oracle Founder and Billionaire Philanthropist

Last In, First Out (LIFO)

Last In, First Out (LIFO) - Inventory & Cost Accounting Method

Last Mile

The Importance of Last Mile Logistics

Last Trading Day

Last Trading Day of Derivative Contracts

Last Twelve Months (LTM)

Using the Last Twelve Months to Evaluate Financial Performance

Last Will And Testament

Last Will and Testament: Create & Update Your Will | Estate Planning Attorney

Late Fee

Understanding Late Fees

Law of Demand

The Law of Demand - Explained

Law of Diminishing Marginal Productivity

Law of Diminishing Marginal Utility

The Law of Diminishing Marginal Utility in Economics

Law of Large Numbers

The Law of Large Numbers and Its Applications

Law of One Price

The Law of One Price: An Overview

Law of Supply

What is the Law of Supply?

Law of Supply and Demand

The Law of Supply & Demand: An Overview

Lawful Money

What is Lawful Money?

Layaway

Layaway Policies: Flexibility, Convenience and Restricted Payment Options

Layoff

The Reality of Layoffs in Today's Business World

Lead Bank

What is a Lead Bank?

Lead Time

What is Lead Time and How Can It Help Your Business

Leadership

Leadership: Definition and Characteristics of Successful Leaders

Leadership Grid

The Leadership Grid: Understand the Different Leadership Styles

Leading Indicator

What are the Leading Indicators of the Economy?

Leads and Lags

Lead or Lag Payments to Take Advantage of Currency Exchange Rate Fluctuation

Leakage

Leakage in Economics - What is it and Why is it Important?

Lean Six Sigma

Lean Six Sigma: Improving Quality and Reducing Costs

Learning Curve

Understanding the Learning Curve, One of Business’s Most Important Concepts

Lease Extension

Lease Extensions: What Are They and How Do They Work?

Lease Option

What is a Lease Option Agreement and How to Use Them Safely

Lease Payments

What Are Lease Payments and How Are They Used?

Lease Rate

Understanding Lease Rates - What They Mean for Your Leasing Agreement

Leaseback

Leaseback – An Attractive Financial Arrangement for Asset Owners

Leasehold

"Leasehold Arrangements: Benefits for Both Lessor and Lessee"

Leasehold Improvement

Leasehold Improvements: What You Need to Know

Least Squares Criterion

Understanding the Least Squares Criterion

Least Squares Method

Least Squares Method (LSM): An Overview

Least-Preferred Coworker Scale

Understanding The Least-Preferred Coworker Scale

Ledger Balance

A Ledger Balance And What It Can Do

FTX US Derivatives (Formerly LedgerX)

FTX US Derivatives - A Secure Crypto Derivatives Platform

Leg

Leg Trading – Strategies, Benefits, and Risks

Legal Lending Limit

What is the Legal Lending Limit

Legal Monopoly

What Is a Legal Monopoly?

Legal Rate of Interest

Legal Interest Rates: An Important Part of the Economy

Legal Separation

Legal Separation: A Guide for Couples Considering It

Legal Tender

Legal Tender Laws: Understanding Their Purpose and Function

Legislative Risk

Mitigating Legislative Risk in Businesses

Lehman Aggregate Bond Index

The Lehman Aggregate Bond Index: A Comprehensive Tool for U.S. Fixed-Income Investing

Lehman Brothers

Lehman Brothers: A History of Global Impact

Lehman Formula

The Lehman Formula: An Investment Banking Commission Structure

Lemons Problem

The Lemon Problem Theory: Exploring Adverse Selection and Quality Assurance

Lender

What is a Lender | Understanding Lending in the Modern Financial System

Lender of Last Resort

What is a Lender of Last Resort?

Leptokurtic Distributions

Investing with Leptokurtic Distributions

Less-Developed Countries (LDC)

Support for Least-Developed Countries

Lessee

What is a Lessee and What Do They Need to Know?

Letter of Comfort

What is a Letter of Comfort?

Letter of Credit

A Comprehensive Guide to Letters of Credit

Letter of Guarantee

What is a Letter of Guarantee?

Letter of Indemnity

Letter of Indemnity (LOI) - What is it and why should you use it?

Letter of Intent (LOI)

What is a Letter of Intent and How It's Used in Business Agreements

Level 1

Understanding the Differences Between Level 1 and Level 2 Quotes

Level 2

Understand the Power of Level 2 with Nasdaq TotalView ITCH

Level 3

What is Level III Quote and why is it Exclusive?

Level 1 Assets

Level 1 Assets: Low Risk and Reliable Returns

Level 2 Assets

Level 2 Assets: Investing in Complex Financial Instruments

Level 3 Assets

Understanding Level 3 Assets and Their Value

Level Death

Level Death Benefits: A Cost-Efficient Life Insurance Policy

Level-Premium Insurance

Understand Level-Premium Insurance and Its Benefits

Leverage

Advantages of Leveraging Capital and Its Risks

Leverage Ratio

Leverage Ratio: Understanding Financial Health

Leveraged Buyback

Leveraged Buybacks - Understanding the Pros and Cons

Leveraged Buyout (LBO)

Leveraged Buyouts: Risk, reward, and potential

Leveraged Employee Stock Ownership Plan (LESOP)

Leveraged Employee Stock Ownership Plans (LESOPs)

Leveraged ETF

Leveraged ETFs: Understanding The Risk and Rewards

Leveraged Lease

Leveraged Leases – A Financing Tool for Businesses

Leveraged Loan

Leveraged Loans: What You Need To Know

Leveraged Loan Index (LLI)

Analyzing the Leveraged Loan Index (LLI)

Leveraged Recapitalization

Leveraged Recapitalization: An Overview

Levered Free Cash Flow (LFCF)

Understanding Levered Free Cash Flow

Levy

Understanding Levies: What is the Difference Between Levies, Liens, and Garnishments

Liability

Understanding Liabilities: Assets Versus Liabilities

Liability Driven Investment (LDI)

Liability Driven Investment (LDI) Strategy

Liability Insurance

Types of Liability Insurance

Liar Loan

Avoiding Liar Loans and the Risks They Pose

Libel

What is Libel and How to Avoid it

Liberty Bond

Liberty Bonds: Supporting American Efforts in Times of National Distress

LIBOR Curve

The LIBOR Curve: A Crucial Representation of Market Conditions

LIBOR Scandal

The Lasting Effects of the LIBOR Scandal

Licensee

Definition of Licensor Agreements and Types of Licenses

Licensing Agreement

Licensing Agreement - Understand the Terms and Conditions of the Agreement

Licensing Fee

Understanding Licensing Fees and Their Role in Markets

Lien

What is a Lien?

Lien Sale

What is a Lien Sale?

Lien Waiver

What is a Lien Waiver?

Life Annuity

What is a Life Annuity and How Does it Work?

Life Cycle

Understanding the Life Cycle Concept: A Necessary Tool for Investors

Life-Cycle Fund

Investment in Life Cycle Funds: An Automated Approach

Life-Cycle Hypothesis (LCH)

The Life-Cycle Hypothesis

Life Estate

What is a Life Estate?

Life Expectancy

Life Expectancy: A Valuable Metric to Gauge the Overall Health of a Population

Life Income Fund (LIF)

Everything You Need To Know About Life Income Funds (LIFs)

Life Insurance

Understand Life Insurance, Two Types of Life Insurance Policies & Financial Strength of Life Insurers

Life Settlement

Life Settlements: Unlock the Equity Tied Up in Your Life Insurance Policy

Lifestyle Creep

Guarding against Lifestyle Creep- Understanding the True Cost of Spending

Lifetime Cost

What is Lifecycle Cost/Total Cost of Ownership (TCO)?

Lifetime Learning Credit

The Lifetime Learning Credit: A Great Opportunity to Reduce the Cost of Education

LIFO Liquidation

What is LIFO Liquidation?

LIFO Reserve

What is a LIFO Reserve and Why Is It Important?

Lightning Network

The Lightning Network: Revolutionizing Cryptocurrency With Fast and Secure Transfers

Like-for-Like Sales

Like-for-Like Sales: Using Performance Metrics to Analyze Results

Like-Kind Property

Dealing with Like-Kind Exchanges - A Tax-Savings Strategy

Limit Down

Understanding Limit Down: A Safety Mechanism in Stock Trading

Limit Order

What is a Limit Order?

Limit Order Book

Limit Order Book: Understanding the Basics

Limited Common Elements

What is a Limited Common Element?

Limited Company (LC)

Limited Company: Benefits, Requirements and Process of Formation

Limited Government

Understanding the Principle of Limited Government

Limited Liability

What Is Limited Liability?

Limited Liability Company (LLC)

Limited Liability Companies: Advantages, Disadvantages and Considerations

Limited Partner

What is a Limited Partner (LP)

Limited Partnership (LP)

What Is a Limited Partnership (LP)?

Limited Partnership Unit (LPU)

Limited Partnership Unit (LPU) – Benefits and Risks

Limited Power of Attorney (LPOA)

What is a Limited Power of Attorney?

Lindahl Equilibrium

Lindahl Equilibrium: Efficiency and Equity Through Public Goods

Line Chart

Line Chart - A Powerful Way to Visualize a Series of Data Points

Line Graph

Line Graphs: How to Visually Display Data

Line of Best Fit

What is a Line of Best Fit and How Is it Used in Finance?

Line of Business Limitations

Line of Business Limitations

Line of Credit (LOC)

What Is a Line of Credit (LOC) and How Does it Work?

Linear Relationship

Exploring the Linear Relationship in Science and Statistics

Linearly Weighted Moving Average (LWMA)

A Guide to Using a Linearly Weighted Moving Average (LWMA)

Linked Savings Account

Linked Savings Accounts: Easily Manage Funds with Increased Flexibility

Lipper Indexes

Using the Lipper Index for Assessing Mutual Fund Performance

Liquid Alternatives

Liquid Alternatives - Accessing Investment Strategies for Retail Investors

Liquid Asset

Understanding the Importance of Liquid Assets

Liquid Market

Invest in Liquid Markets for Short-Term Trading Profits

Liquidate

What is Liquidation and How Does it Work?

Liquidated Damages

Liquidated Damages: A Useful Tool for Breaches of Contract

Liquidating Dividend

What Is a Liquidating Dividend?

Liquidation

What is Liquidation and How Does it Work?

Liquidation Margin

Liquidation Margins: Understanding Risk in Securities and Futures Trading

Liquidation Preference

What is a Liquidation Preference?

Liquidation Value

Liquidation Value – An Essential Concept in Finance and Corporate Economics

Liquidator

What is the Role of a Liquidator in Bankruptcy?

Liquidity

What is Liquidity & How to Measure It?

Liquidity Adjustment Facility

The Liquidity Adjustment Facility: A Monetary Policy Tool of the RBI

Liquidity Coverage Ratio (LCR)

Understanding the Liquidity Coverage Ratio

Liquidity Crisis

Navigating Through a Liquidity Crisis

Liquidity Event

What is a Liquidity Event?

Liquidity Preference Theory

Liquidity Preference Theory: Understanding Its Impact on Investors

Liquidity Premium

The Liquidity Premium Explained

Liquidity Ratio

Liquidity Ratios: An Essential Tool for Investors and Creditors

Liquidity Risk

Understanding Liquidity Risk - Analyzing Credit Ratings and Debt Structures

Liquidity Trap

Dealing With a Liquidity Trap: The Role of Monetary Policy

Liquified Natural Gas (LNG)

An Overview of Liquified Natural Gas

Lis Pendens

What is a Lis Pendens?

Lisbon Treaty

The Lisbon Treaty: Unifying Europe Through Policy Reforms

Listed

Understanding Listed Companies

Listed Option

Exchange-Traded Options: Understanding the Basics

Listed Property

Understanding The Designation of Listed Property

Listed Security

Investing in Listed Securities - A Guide

Listing Agreement

Listing Agreements in Real Estate: A Guide

Listing Requirements

Listing Requirements for Companies to Trade Securities on Stock Exchanges

Litecoin Mining

Litecoin Mining: Everything You Need to Know

Living Trust

Setting up a Living Trust for Estate Planning

Living Wage

The Necessity of a Living Wage

Living Will

Advanced Planning: Living Wills and Healthcare Decisions

LLC Operating Agreement

Understanding LLC Operating Agreements

Load

o-Load Funds vs. Load Funds: Understanding the Different Types of Funds

Load Fund

Load Fund Investment - What You Need to Know

Loan

Taking a Loan - How to Prepare and Evaluate Your Options

Loan Application Fee

Understanding Loan Application Fees

Loan Commitment

What Is a Loan Commitment?

Loan Committee

The Role of the Loan Committee in the Lending Process

Loan Constant

Calculate Your Loan Constant and Understand Your Financing Options

Loan Credit Default Swap (LCDS)

Loan Credit Default Swap | Credit Derivatives Instrument

Loan Credit Default Swap Index (Markit LCDX)

The Loan Credit Default Swap Index (Markit LCDX)

Loan Grading

Loan Grading: How it Measures Creditworthiness of Borrowers

Loan Life Coverage Ratio (LLCR)

Loan Life Coverage Ratio (LLCR): Evaluating the Financial Position of Borrowing Firms

Loan Lock

What Is a Loan Lock?

Loan Loss Provision

Loan Loss Provision: Managing Bank Risk

Loan Modification

Loan Modification: Understanding the Process and Potential Benefits

Loan Note

Loan Note: What Is It and Why Do You Need It?

Loan Officer

The Role of Loan Officers and What They Do

Loan Participation Note (LPN)

Loan Participation Notes (LPNs) - Diversification and Potential Returns

Loan Production Office (LPO)

What is a Loan Production Office (LPO)?

Loan Servicing

Loan Servicing Explained - What You Need to Know

Loan Shark

What Is a Loan Shark and What Are the Risks?

Loan Stock

The Risks of Utilizing Loan Stock as Collateral

Loan Syndication

What is Loan Syndication and How Does it Work?

Loan-to-Cost Ratio (LTC)

What is Loan-to-Cost Ratio (LTC) in Commercial Real Estate?

Loan-to-Deposit Ratio (LDR)

Understanding the Loan-to-Deposit Ratio

Loan-to-Value (LTV)

What is Loan-to-Value and How Does it Affect Loan Pricing?

Lobby

Lobbying: Understanding the Practice and its Impact

Local Tax

Lock In Profits

Locking In Profits - Strategies to Minimize Losses and Realize Gains

Lock-Up Agreement

Understand the Purpose and Benefits of a Lock-Up Agreement

Lock-Up Period

Lock-up Periods - What Are They and What Do They Do?

Lockbox Banking

What is Lockbox Banking?

Locked In

What Is Locked In?

Locked-In Retirement Account (LIRA)

Employer-sponsored Pensions: A Locked-In Retirement Account (LIRA)

Log-Normal Distribution

The Log-Normal Distribution - Uses and Applications

Logarithmic Price Scale

Understanding Logarithmic Price Scales

Logistics

Logistics- An Essential Part of the Supply Chain

London Interbank Bid Rate (LIBID)

The London Interbank Bid Rate (LIBID)

London InterBank Offered Rate (LIBOR)

The London InterBank Offered Rate (LIBOR): Explained

Long Hedge

Long Hedge: A Strategy to Reduce Risk and Protect Your Investments

Long Jelly Roll

Long Jelly Roll Option Trading Strategy

Long Position (Long)

Taking a Long Position in the Financial Markets

Long Run

The Long Run and Long-Run Average Cost Curve

Long Straddle

Long Straddle: An Aggressive Options Trading Strategy

Long Synthetic (Synthetic Put)

The Benefits of Synthetic Put Options

Long Tail

The Long Tail Strategy: Enabling Profitability

Long Term

The Benefits of Long-Term Investments

Long-Legged Doji

Long-Legged Doji – Recognizable Candlestick Pattern

Long-Run Average Total Cost (LRATC)

Using Long-Run Average Total Cost to Understand Your Production Efficiency and Costs

Long/Short Equity

Long-Short Equity Strategy and Investing

Long/Short Fund

Long/Short Fund Strategy - Taking Advantage of Both Long and Short Positions

Long-Tail Liability

Understanding the Impact of Long-Tail Liabilities

Long-Term Assets

Long-Term Assets and Their Types, Examples

Long-Term Capital Gain or Loss

Long-Term Capital Gains and Losses - Understanding the Difference

Long-Term Capital Management (LTCM)

Long Term Capital Management (LTCM): A Cautionary Tale

Long-Term Care (LTC) Insurance

Benefits of Long-Term Care Insurance

Long-Term Debt

What is Long-Term Debt?

Long-Term Debt to Capitalization Ratio

Long-Term Debt to Capitalization Ratio Analysis

Long-Term Debt to Total Assets Ratio

What is the Long-Term Debt-to-Total-Assets Ratio?

Long-Term Equity Anticipation Securities (LEAPS)

Long-Term Equity Anticipation Securities (LEAPS) for Options Traders

Long-Term Growth (LTG)

Investing for Long-term Growth

Long-Term Incentive Plan (LTIP)

Create A Long-Term Incentive Plan

Long-Term Investments

Long-Term Investments - Understanding the Benefits, Risks, and Types

Long-Term Liabilities

What are Long-term Liabilities?

Longitudinal Data

Longitudinal Data - How it Can Help Business and Providers

Look-Alike Contracts

The Risks of Look-alike Contracts

Lookback Option

xploring the Benefits of Lookback Options

Loophole

Exploring the Implications of Loopholes

Lorenz Curve

Lorenz Curve: Graphical Representation of Income or Wealth Distribution

Loss Adjustment Expense (LAE)

Loss Adjustment Expense (LAE): A Necessary Evil of Offering Insurance

Loss Carryback

Understanding Net Operating Loss Carrybacks and How They Provide Financial Benefits

Loss Carryforward

Tax Benefits of Loss Carryforwards

Loss Development

Loss Development: An Important Concept for Insurance Companies

Loss Given Default (LGD)

What is Loss Given Default (LGD) and How It Is Used?

Loss Leader Strategy

What is Loss Leader Strategy & Its Implications

Loss Payee

What is a Loss Payee on Automobile Loans?

Loss Ratio

What is Loss Ratio and Its Significance in Insurance

Loss Reserve

Loss Reserve: An Important Accounting Entry for Insurance Companies

Lost Decade

Japan's Lost Decades: Lessons from an Economic Downturn

Lost Policy Release (LPR)

How Does a Lost Policy Release Work for Car Insurance

Lot (Securities Trading)

Unit of Measurement: Understanding the concept of a lot when trading financial securities

Love Money

Love Money: An Introduction to Creative Financing Solutions

Low Exercise Price Option (LEPO)

Low Exercise Price Option (LEPO) – A Definition

Low-Hanging Fruit

"What is Low-Hanging Fruit? Understanding the Metaphor"

Low-Income Housing Tax Credit

The Low-Income Housing Tax Credit (LIHTC) Program

Low Interest Rate Environment

Low Interest Rate Environments: What They Are and Their Positive and Negative Consequences

Low/No Documentation Loan

Low Documentation or No Documentation Loans Explained

Low Volume Pullback

Low Volume Pullbacks - What You Need to Know

Lower of Cost or Market Method

Lower of Cost or Market (LCM) Method Explained

Loyalty Program

Loyalty Programs - A Comprehensive Guide

Ltd. (Limited)

What is a Limited Company?

Lucrative

What is Lucrative?

Luhn Algorithm

What is the Luhn Algorithm and How Does it Work?

Lump-Sum Payment

Lump-Sum Payments: What are They and How to Decide Between One or an Annuity

Luxury Item

Luxury Items: Definition, Examples and Uses

Luxury Tax

What Are Luxury Taxes?