Examlex
As the price of ballpoint pens increases, the demand for felt-tip pens can be expected to decrease.
Earnings Quality
An assessment metric that evaluates the degree to which a company's earnings are derived from sustainable sources and are repeatable, controllable, and bankable.
Multi-Step Income
Multi-step income statements provide a detailed breakdown of revenues, expenses, and profit, distinguishing between operating and non-operating activities.
Cash Flow Statement
A document highlighting the impact of adjustments in balance sheet items and earnings on cash and cash equivalents, divided into operating, investing, and financing sections.
Abnormal Earnings
The profits that exceed or fall short of the expected normal rate of return for a business.
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