Ratio analysis is one of the cornerstones of the financial used by investors and companies alike to judge the effectiveness of business. There are dozens of ratios used to examine profitability, ...

The value of a business depends on so many variables that calculating the market value of a business is more an art than a science. According to Bankrate.com, banks regularly use more than 150 ...

A proposed accounting rule would flip certain debt from non-current to current, and some hospital leaders say the change—affecting tens of millions of dollars in some cases—could throw their debt ...

Adam Hayes, Ph.D., CFA, is a financial writer with 15+ years Wall Street experience as a derivatives trader. Besides his extensive derivative trading expertise, Adam is an expert in economics and ...

Managing a business without a clear handle on your financial data is like flying blind. You may be moving quickly, but you can’t see if you're on course or heading for turbulence. Over the years, in ...

Next year, S&P 500 companies will add roughly $600 billion (2% of total assets) to their balance sheets. One company will more than double its reported assets (and more than quadruple its reported ...

Andrew Sebastian is the founder of ADS Insights. He has 10+ years of experience in investing strategies and 7+ years writing about financial topics. Chip Stapleton is a Series 7 and Series 66 license ...

Life insurers, whose capital buffers shrank during 2008's downturn, emerged from 2009 with a rebound in capital. The reasons? Regulatory changes and a climbing equities market, according to Moody's ...

This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...