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A mathematical model that uses financial ratios and eight variables to identify whether a company has manipulated its earnings. The variables are constructed from the data in the company's financial statements and, once calculated, create an M-Score to describe the degree to which the earnings have been manipulated.
What is body mass index or BMI? The body mass index otherwise known as BMI, is a simple calculation using a person's height and weight. The result typically in the range of 15 to 60 is known as the BMI or body mass index score. Most health organizations put a healthy BMI score between 19.5 and 25.0. Some people refer to this as a normal BMI.