Examlex
The supervision effect refers to a smaller staff-to-parolee ratio which results in greater numbers of individuals on a program being caught for technical violations.
Earnings Variability
The fluctuation or volatility in a company's earnings over time, indicating the uncertainty and risk associated with the company's performance.
Goodwill
An intangible asset representing the value of a company's brand name, customer relationships, employee relations, and other factors not physically tangible.
Dupont Analysis
A financial analysis framework that breaks down a company's return on equity into three component parts—profitability, asset efficiency, and financial leverage—to assess its financial performance.
Common-Size Balance Sheets
Financial statements that present all items in percentage terms of the total assets for easy comparison.
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