Tag: earnings

What is 'Gentry-De La Garza Model' A different way of managing account receivables, proposed by college professors James A. Gentry and Jesus...

What is 'Impairment' Impairment is an accounting principle that describes a permanent reduction in the value of a company's asset, normally a...

DefinitionTax deferral refers to instances where a taxpayer can delay paying taxes to some future period. In theory, the net taxes paid should be...

What is a 'Tangible Book Value Per Share - TBVPS' A tangible book value per share (TBVPS) is a method of valuing...

What is data smoothing and why do we need it Data smoothing is a technique used to reduce the noise or random fluctuations in data....

The price-to-book ratio, also known as P/B ratio or price-to-equity ratio, is a type of financial ratio which is primarily used to compare the...

What does 'Undervalued' mean Undervalued is a financial term referring to a security or other type of investment that is selling for...

What are unappropriated retained earnings Unappropriated retained earnings are the portion of a business's profits that have not been allocated to specific expenses. This money...

DefinitionCommon stock is a form of corporate equity ownership, a type of security. The terms voting share and ordinary share are also used frequently...

What is an unconsolidated subsidiary An unconsolidated subsidiary is a subsidiary in which the parent company does not include the subsidiary's financials in its consolidated...