ACQN

AcronymDefinition
ACQNAcquisition
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100 100 wholly-owned SD 48.9 49.3 subsidiaries % Acqn % of above Mean 75.3 66.7 subsidiaries which Min.
The OPFIN variables have been previously defined as GROWTH, CFO, FIN, ACQN, TIE, and LEV.
The variables are defined as follows: GROWTH = average growth in assets; CFO = average cash flow performance, defined as cash flows from operations divided by total assets; FIN = average new financing, defined as debt plus equity issued divided by total assets; ACQN = average new acquisitions, defined as acquisition expenditures divided by total assets; TIE = average times interest earned, defined as operating income divided by interest expense; LEV = average leverage, defined as long-term debt divided by total assets; DISAGREE = auditor-client disagreement reported in Form 8-K filing of auditor-client realignment (0,1: categorical taking on values of 1 if reported, 0 otherwise); REP_EVENT = FRR No.