Debt-to-equity ratio On a balance sheet, the formal definition is that debt (liabilities) plus equity equals assets, or any equivalent reformulation. Both the formulas below are therefore identical: Debt to equity can also be reformulated in terms of assets or debt: General Electric Co. () Debt-to-equity ratio The debt-to-equity ratio (D/E) is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related to leveraging, the ratio is also known as risk, gearing or leverage. The two components are often taken from the firm's balance sheet or statement of financial position (so-called book
Corporate Governance: An International Review (Università commerciale Luigi Bocconi and Parthenope University of Naples), and Praveen Kumar (University of Houston). "Corporate Governance: An International Review" is abstracted and indexed in the Social Sciences Citation Index, Scopus, ProQuest, EBSCO, and Emerald Management Reviews. According to the "Journal Citation Reports", the journal has a 2012 impact factor of 1.4, ranking it 17th our of 86 journals in the category "Business Finance", 33rd out of 116 journals in the category "Business" and 77th out of 172 journals in the category "Management". In 2012, "Corporate Governance: An International Review" celebrated its 20th anniversary with a commemorative conference at the