Asset/Liability Management
A technique companies employ in coordinating the management of assets and liabilities so that an adequate return may be earned. Also known as "surplus management."
Investopedia Commentary
By managing a company's assets and liabilities, executives are able to influence net earnings, which may translate into increasing stock prices.
Related Links
Introduction to Fundamental Analysis
Advanced Financial Statement Analysis
See also: Asset, Liability, Net Earnings, Return
Also spelled: ALM