Hybrid security

Hybrid security

Hybrid security

A convertible security whose optioned common stock is trading in a middle range, causing the convertible security to trade with the characteristics of both a fixed-income security and a common stock instrument.



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Hurdle rate

Hurdle rate

Hurdle rate

The required return in capital budgeting.



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Human capital

Human capital

Human capital

The unique capabilities and expertise of individuals.



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Hubris

Hubris

Hubris

An arrogance due to excessive pride and an insolence toward others.



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Horizontal analysis

Horizontal analysis

Horizontal analysis

The process of dividing each expense item of a given year by the same expense item in the base year. This allows for the exploration of changes in the relative importance of expense items over time and the behavior of expense items as sales change.



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