Debt management ratio
Debt management ratio is 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.
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.
