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 ...

Accurately defining and computing restrictions on indebtedness is critical to assessing a business’s compliance with debt covenant ratios. Many indentures contain covenants that rely on financial ...

The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...

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 ...

The primary objective of this study was to assess the usefulness of cash flow disclosures as required by Statement of Financial Accounting Standards No. 95 in the prediction of bankruptcy, and whether ...

As a business owner or financial manager, keeping your company financially fit is a constant challenge. Effective accounting practices play a crucial role in achieving this goal, ensuring accurate ...

WESTCHESTER, Ill.--(BUSINESS WIRE)-- The Healthcare Financial Management Association (HFMA) Principles and Practices Board has an issue analysis, Accounting for RAC Audit Adjustments and Exposures, ...