FOPT

AcronymDefinition
FoPTFields of Proficiency Testing (drinking water)
FOPTFruits of the Poisonous Tree (gaming)
FOPTFiber Optic Photo Transfer
References in periodicals archive ?
2011): SIZE, the natural logarithm of total assets in millions of US dollars; BTM, the ratio of book value to market value of equity; BETA, the stock return beta measured over the previous 60 months; IDRISK, idiosyncratic risk computed as the standard deviation of the residual terms of the market model regression; LEV, the ratio of total debt to total assets; LTG, the long-term consensus analyst earnings forecast; MMT, price momentum computed as the compound stock returns over the past 12 months; FOPT, forecast optimism defined as the difference between the one-year-ahead consensus earnings forecast and realized earnings deflated by the June-end stock price; and DISP, the coefficient of variation of one-year-ahead analyst earnings forecasts.
BETA, IDRISK, SIZE, BTM, MMT, LEV, FOPT, LTG, and DISP), as well as year and industry effects.
FOPT Forecast optimism defined as As above the difference between the one-year-ahead consensus earnings forecast and realized earnings deflated by June-end stock price.