Financial Management: Principles and Applications, 13/e

I

• IFE (International Fisher Effect), 617, 626

• IFRS (International Financial Reporting Standards), 61, 105

• Importers, 608

• Incentives, 13–14 , 45, 497–498

  • earnings management, 45

• Income

  • bondholders’ claim on, 278

  • common stockholders’ claim on, 302–303

  • computing taxable, 47–48

  • debt holders’ claim on, 261–262 , 262t

  • preferred stockholders’ claim on, 316

• Income statements, 42–45

  • balance sheets and, 44

  • common-size, 81, 81t

  • constructing, 46–47

  • defined, 40, 68

  • H.J. Boswell, Inc., 43t

  • operating cash flows and, 380

  • personal, 56f– 57f

  • profit margins and, 44–45

  • pro forma, 555, 568

• Incremental cash flows, 13, 375–377 , 385–389 , 391

• Independent investment projects, 334, 358

• Index funds, 24, 203f, 204, 206f

• India, 204–205

• Indifference points, EBIT, ...