Safe Harbour
An accounting method that avoids legal or tax regulations and allows for a simpler method (usually) of determining a tax consequence than those methods described by the precise language of the tax code.
Sandbag
A stalling tactic used by management to deter a company that is showing interest in taking them over. it is a defensive move in a takeover bid, in which the target company plays for a time by protracting negotiations in the hope that a WHITE KNIGHT will come to the rescue.
Scalper
A MARKET – MAKER who in order to reduce his risk to the minimum makes excessive markups or markdowns in the shares he is dealing in
Scorched Earth Policy
An anti-takeover strategy that a firm undertakes by liquidating its valuable and desired assets and assuming liabilities in an effort to make the proposed takeover unattractive to the acquiring firm.
Screening Stocks
A process of looking for shares which can meet predetermined financial and investment criteria, such as a certain P/E ratio, annual growth rate, yield, or whatever. With computerized share scan the process has now become much simpler and quicker.
Screen Trading
on computerized screen, eliminating trading on the floor, pit, or ring. There is no personal contact between buyer and seller
Seller’s Market
seller’s market is characterized by a shortage of shares in the market in relation to their demand and consequent high prices, indicating a BULL MARKET.