Lag

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Lag

Payment of a financial obligation later than is expected or required, as in lead and lag. Also, the number of periods that an dependent variable in a regression model is "held back" in order to predict the dependent variable.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.

Lag

1. A late payment.

2. In a quantitative model, the length of time considered in the past that is used to predict a future variable.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved