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______ Is a Method of Data Management Whereby the Analyst

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______ is a method of data management whereby the analyst attempts to simplify observations by way of assigning them to conceptually or theoretically relevant categories


Definitions:

Financial Accounting Standards Board

An independent, nonprofit organization responsible for establishing accounting and financial reporting standards for companies and non-profit organizations in the United States.

Public Company Accounting Oversight Board

A regulatory body established by Congress to oversee the audits of public companies in order to protect investors and the public interest.

Return on Assets Ratio

An indicator of how profitable a company is relative to its total assets, measuring the efficiency of asset use.

Operating Income

The income produced from the normal operations of a company, subtracting operating expenses from gross profit.

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