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"Empirically verifiable observation" is
Return on Assets
Return on assets (ROA) is a financial ratio that indicates how profitable a company is relative to its total assets, calculating how effectively a company uses its assets to generate profit.
Analytical Tool
Instruments or techniques used to analyze or dissect financial or system data to gain insights and aid in decision making.
Financial Statements
Formal records of the financial activities and position of a business, person, or other entity, presented in a structured manner to allow easy understanding of financial performance.
Accounting Principle
Guiding rules and standards that form the basis of financial accounting practices, ensuring consistency, reliability, and comparability of financial statements.