VERTICAL FINANCIAL ANALYSIS Definition

Bookmark and Share

VERTICAL FINANCIAL ANALYSIS allows comparison of the financial ratios of a company in time - past, present and future.

Learn new Accounting Terms

SMOOTHING is a widely used technique in forecasting trends, seasonality and level change, e.g. averaging month-to-month fluctuations. Works well with data that has a lot of randomness.

SCIENTER THEORY is based on the word scienter, which is Latin for "having knowledge." In criminal law, the theory refers to knowledge by a defendant that his/her acts were illegal or his/her statements were lies and thus fraudulent. In securities, it is to knowingly transact a fraudulent securities deal.

Suggest a Term

Enter Search Term

Enter a term, then click the entry you would like to view.