Examlex
The denominator (bottom half) of the Pearson correlation coefficient includes the:
Double-Entry Accounting
An accounting system in which every business transaction is recorded in an asset account and a liability or owner’s equity account so that the system will balance.
Owner's Equity
The residual interest in the assets of a company after subtracting liabilities, often referred to as shareholder's equity in a corporation.
Liabilities
Financial obligations or debts that a company or individual owes to others.
Asset
A resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide future benefit.
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