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  2. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The fundamental accounting equation, also called the balance sheet equation, is the foundation for the double-entry bookkeeping system and the cornerstone of accounting science. Like any equation, each side will always be equal. In the accounting equation, every transaction will have a debit and credit entry, and the total debits (left side ...

  3. Shapiro–Stiglitz theory - Wikipedia

    en.wikipedia.org/wiki/Shapiro–Stiglitz_theory

    Suppose utility is a function of wages w and effort e like (,) =, and workers maximize the utility function with a discount rate r.Then let b be the probability per unit time that a worker is dismissed from his job, and now we introduce the expected lifetime utility of an unemployed individual.

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. Return on capital employed - Wikipedia

    en.wikipedia.org/wiki/Return_on_capital_employed

    Return on capital employed is an accounting ratio used in finance, valuation, and accounting. It is a useful measure for comparing the relative profitability of companies after taking into account the amount of capital used. [1]

  6. Economic value added - Wikipedia

    en.wikipedia.org/wiki/Economic_Value_Added

    In accounting, as part of financial statements analysis, economic value added is an estimate of a firm's economic profit, or the value created in excess of the required return of the company's shareholders.

  7. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

  8. Mincer earnings function - Wikipedia

    en.wikipedia.org/wiki/Mincer_earnings_function

    The Mincer earnings function is a single-equation model that explains wage income as a function of schooling and experience. It is named after Jacob Mincer. [1] [2] Thomas Lemieux argues it is "one of the most widely used models in empirical economics". The equation has been examined on many datasets.

  9. New Keynesian economics - Wikipedia

    en.wikipedia.org/wiki/New_Keynesian_economics

    This culminated in the three-equation new Keynesian model found in the survey by Richard Clarida, Jordi Gali, and Mark Gertler in the Journal of Economic Literature. [ 50 ] [ 51 ] It combines the two equations of the new Keynesian Phillips curve and the Taylor rule with the dynamic IS curve derived from the optimal dynamic consumption equation ...

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