Overhang

Overhang
Overhang refers to the surplus shares remaining with underwriters when a new issue of shares has not been fully taken up by investors. This situation often results from an under-subscription during a public offering, leaving the underwriters with unsold shares.

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.