“Phantom income” represents a challenge for taxpayers and businesses in tax planning and financial management—but its consequences may be worse for payors of alimony and child support. Although the ...

Discover how return on retained earnings (RORE) measures reinvested profits and indicates a company's growth potential. Learn its impact on business efficiency.

Learn to calculate the dividend payout ratio from an income statement and understand its difference from the dividend yield. Simplify your investment analysis.

Net income reflects a company's profitability after subtracting all operating costs and expenses. Investors use net income to assess past and future performance and compare it against peers. A drop in ...