The earnings that could be obtained from an asset under optimal or normal business conditions. In other words, it is...

The rate of return on some risk-free asset. In practice, analysts use government bond rates as a proxy for the...

The proportion of preferred stock, at par, in a company's total capitalization, This ratio relates the par value of a...

In general, a refinancing position constitutes a new financing position that is taken rolling over the funds that have reached...

In general, a reinvestment position constitutes a new investment position that is taken re-using/ re-deploying the funds freed up from...

It stands for sustainable growth rate; the rate at which a company can organically expand without having to change its...

The ratio of unexpected earnings (or earnings surprise) to the standard deviation of analysts' earnings forecasts. This ratio is used...

A hypothesis which maintains that the stock of small-capitalization firms tends to outperform the stock of larger ones. This means...

The mean average of a firm's outstanding shareholder's equity over a number of averaging periods (usually five-month periods): In general,...

An accounting convention whereby an item is recognized as an asset on the balance sheet when it meets two yardsticks:...