Filter by Categories
Accounting
Banking

E/P Ratio

It stands for earnings-price ratio; a financial ratio that relates earnings per share (EPS) to the market value per ordinary...

Economic Value

The concept of economic value is central to all business decisions on investment, operating, and financing. By definition, it refers...

Earnings-Price Ratio

A financial ratio that relates earnings per share (EPS) to the market value per ordinary share: Earnings-price ratio = (EPS/P)...

Earnings Quality

The degree to which a company's reported earnings during a given period faithfully reflect income for that period. In accounting...

Diluted EPS

A financial ratio that relates net income to the maximum number of common shares if all possibly dilutive stock options...

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...

Global Market Risk Premium

A market risk premium (MRP) that takes into account the forces of capital market convergence and globalization. However, not all...