Companies use a number of analytical tools and ratios to determine if the numbers shown on their financial statements indicate financial health and strong performance. They also use these to identify ...

From negative gearing to family trusts, the proposed tax reforms are expected to raise billions in extra revenue.

Negative gearing is a financial strategy commonly used by rental property investors. It occurs when the rental income generated from an investment property is less than the costs associated with ...

Treasurer Joe Hockey has ruled out changes to negative gearing, but the policy advantages some taxpayers over others. AAP/Joel Carrett Negative gearing is a very controversial issue. The latest round ...

Operational gearing (also known as operating leverage) describes the relationship between a company's fixed costs (costs that it has to pay, regardless of how many sales it makes) and variable costs ...