Examlex
A well-structured relation contains data about two or more entities.
Horizontal Analysis
An analysis method where financial statement items are compared across different periods, to identify trends or significant changes over time.
Securities and Exchange Commission
A U.S. government agency responsible for enforcing the federal securities laws, proposing securities rules, and regulating the securities industry.
Regulation S-X
A set of rules issued by the SEC that outlines the specific form and content of financial reports, especially for publicly traded companies.
Stockholder Profitability
The extent to which shareholders earn returns on their investments in a company through dividends and stock price appreciation.
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