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 ...

Accounting for turnover is often a useful practice in small-business management. Turnover is simplistic, but it provides a straight-forward way of assessing the efficiency of a business.

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 ...

Sean Ross is a strategic adviser at 1031x.com, Investopedia contributor, and the founder and manager of Free Lances Ltd. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee, ...

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, ...