Creative accounting can come in many different ... liabilities on the balance sheet can also improve key performance ratios. A company’s balance sheet ratios can be improved by manipulating ...

Outside of essential knowledge like accounting and financial ... reinvest or pay dividends. Gap analysis is the act of comparing a company’s current state or performance with a target state ...

Performance measures must align with portfolio use and features. Avoid Sharpe and similar ratios due to flaws ... factor system with deep roots in accounting and valuation methods.