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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.
Click here to get the module for your website. How typing tests are calculated. The most important and basic score is  words per minute , or  wpm  for short. Often, this is a corrected score, where each error made during the test reduces the words per minute by one.Another common score is an accuracy percentage -- which is simply the number of words you got right compared to how many you typed. For instance, 90% accuracy means you averaged 9 out of 10 words right.ften, this is a corrected score, where each error made during the test reduces the words per minute by one. Another common score is an accuracy percentage -- which is simply the number of words you got right compared to how many you typed.