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Definition1:

Regular dividend considered to have been earned by the stockholders, but not yet declared or payable. Accrued dividends are booked as a liability from the declaration date and remain as such until the dividend payment date.  

Definition2:

A dividend which has remained unpaid as of the date it fell due and which has accumulated over a period of time.

Definition3:

A liability listed on a company’s balance sheet, where it remains until the payment date is up and remuneration is due to the shareholders.

Definition4:

A regular dividend that is considered to be earned but not declared or payable.

Is the difference between the expected return of a security and the actual return. Used to describe the returns generated by a given security or portfolio over a period of time that is different from the expected rate of return.

AbnormalReturn = ActualReturn − NormalReturn

The expected rate of return is the estimated return based on an asset pricing model, using a long run historical average or multiple valuations.

For example

If a MSFT stock increased by 10% because of some news which affected the stock price, but the average market only increased by 6%, then the abnormal return was 4% (10% – 6% = 4%). If the market average performs better than the individual stock then the abnormal return will be negative i.e stock by 6% and average market by10%, then abnormal return will be -4.