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LT D/E Ratio

It stands for long-term deb/equity ratio; a solvency ratio (also, a leverage ratio) that relates the total amount of an...

Long-Term Debt-To-Equity Ratio

A solvency ratio (also, a leverage ratio) that relates the total amount of an entity's long-term debt to its shareholders'...

Leading P/E

The leading/ forward version of the price-earnings (P/E) ratio. The leading P/E relates a stock's current price to its "predicted"/...

Lapping

A fraudulent practice where cash receipts are not matched with their corresponding receivables in order to hide fictitious receivables. For...

Liquidation Value

The value of a business or an asset that is calculated in the special case of liquidation, as opposed to...

Long-Term Liquidity Ratio

A financial ratio that is intended to provide information about a firm's solvency or liquidity over the long run, i.e.,...

Lazy Susans

An accounting trick that involves the sale of unused or idle assets for a promise to buy them or their...