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According to the general aggression model,the two most relevant factors in explaining aggression are:
Operating Profits
Profits from a company's core business operations, excluding deductions of taxes and interest.
Regulation S-X
Rules and regulations set by the Securities and Exchange Commission (SEC) that dictate the form, content, and requirements of financial statements submitted by public companies in the United States.
Replacement Cost
The current cost of replacing an asset with a new one of the same kind and quality at current prices.
LIFO-to-FIFO Adjustment
A recalculation process that converts inventory valuation from the Last-In-First-Out (LIFO) method to the First-In-First-Out (FIFO) method, affecting cost of goods sold and inventory value.
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