Difference between revisions of "Debt management ratio"
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| − | [[Debt management ratio]] is those | + | [[Debt management ratio]] is one of those ratios -- debt to total assets, debt to stockholders' equity, and [[times interest earned ratio|times interest earned]] -- which measure a company's mix of debt and equity financing. |
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According to [[College Accounting: A Practical Approach by Slater (13th edition)]], | 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 ratio|times interest earned]] -- which measure a company's mix of debt and equity financing. | :[[Debt management ratios]]. Those ratios -- debt to total assets, debt to stockholders' equity, and [[times interest earned ratio|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 ratio]]s. A set of ratios that measure how effectively a firm manages its debt. | ||
==Related concepts== | ==Related concepts== | ||
*[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[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]]. | *[[Accounting]] (alternatively known as [[accountancy]]) is management of [[financial data]], information, and knowledge about [[financial transaction]]s of [[legal entity|legal entiti]]es. [[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]]. | ||
| − | ==Related | + | ==Related lectures== |
*[[Principles of Accounting]]. | *[[Principles of Accounting]]. | ||
| − | [[Category: Accounting]][[Category: Articles]] | + | [[Category: International Accounting]][[Category: Articles]] |
Latest revision as of 18:15, 1 November 2019
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.
