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Accounting
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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...

Global MRP

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

Cash Equivalent

An asset that can be converted into cash, easily and quickly (i.e., in a relatively short period of time and...

Cash Interest Coverage Ratio

A liquidity and solvency ratio that probes a company's ability to pay the interest on its debt. It relates cash...

CRR

It stands for cash recovery rate; a method that is used to measure a company performance taking into account depreciation....

Common Stock Ratio

The proportion of common shareholders' equity to long-term financing of a company. In other words, this ratio relates common stock...

Current Replacement Cost

The price that would be paid currently to replace an asset (goods or services also). For example, equipment usually decline...

Cash Debt Coverage Ratio

A liquidity and solvency ratio that conveys a company's ability to still pay its debt after dividends payout. In other...