Debt management ratio
Debt management ratio is one of those ratios -- debt to total assets, debt to stockholders' equity, and times interest earned -- which measure a company's mix of debt and equity financing.
Definitions
According to College Accounting: A Practical Approach by Slater (13th edition),
- Debt management ratios. Those ratios -- debt to total assets, debt to stockholders' equity, and times interest earned -- which measure a company's mix of debt and equity financing.
According to Fundamentals of Financial Management by Eugene F. Brigham and Joel F. Houston (15th edition),
- Debt management ratios. A set of ratios that measure how effectively a firm manages its debt.
Related concepts
- Accounting (alternatively known as accountancy) is management of financial data, information, and knowledge about financial transactions of legal entities. Accountancy tends to include bookkeeping and, depending on a particilar enterprise, may also include quatitative analysis of financial data in the bookkeeping system and/or business intelligence.
