An accounting convention whereby an item is recognized as an asset on the balance sheet when it meets two yardsticks:...
An improved version of Q ratio (Tobin's Q) which relates the market value of a company plus the liquidating value...
A financial ratio that measures the speed with which various asset accounts are (or can be) converted into sales (accrual...
An expert system which analyzes five key factors affecting the credit decision (i.e., whether to extend credit/ lend or not)....
It stands for return on net assets; a profitability ratio in which only interest-bearing debt along with equity are taken...
A profitability ratio in which only interest-bearing debt along with equity are taken into account in calculation. This ratio (RONA,...
The rate of return on a specific risk-free asset. In practice, analysts use government bond rates as a proxy for...
A financial ratio that relates retained earnings to profits as illustrated in the following: Or also: Retention ratio = 1-...
A financial ratio that relates total debt to total capitalization (capital structure). It tells about how much the company is...
It stands for dividends per share; a financial ratio that relates cash dividends to total shares outstanding. That is: DPS...