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The speed of the adoption process is based upon all of the following except:
Dividend Yield Ratio
A financial ratio indicating how much a company pays out in dividends each year relative to its share price.
Acid-test Ratio
A liquidity ratio that measures a company's ability to pay off its current liabilities with its quick assets (cash, marketable securities, and accounts receivable).
Debt-to-equity Ratio
A financial indicator showing how much of a company's assets are financed by debt compared to shareholders' equity.
Receivable Turnover
A financial ratio that measures how efficiently a company collects its outstanding credit sales, typically calculated annually.
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