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The HYPERLINK "http://www.statisticssolutions.com/mann-whitney-u-test" Mann-Whitney U test requires that the two samples under consideration have the same number of observations.


Definitions:

Interest Revenue

Income earned by an entity for lending funds or making financial investments that pay interest.

Interest Expense

The cost incurred by an entity for borrowed funds, reflected on the income statement as a reduction of profits.

Retained Earnings

The accumulated net income that a company decides to keep rather than distribute to shareholders as dividends, often reinvested in the business or used to pay off debt.

Tax-Effect Entry

An accounting entry that reflects the impact of taxes on financial statements.

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