TLTA

AcronymDefinition
TLTATexas Land Title Association (trade association; Austin, TX)
TLTATime Line Therapy Association
TLTATwo-Loop Test Apparatus
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References in periodicals archive ?
Where P([y.sub.i] = 1) is probability of distress, NITA is net income to total assets, RETA is retained earnings to total assets, ETA is EBIT to total assets, CATL is current assets to current liabilities, WCTA is working capital to total assets, TLTA is total liabilities to total asset, CFOTL is cash flow from operations to total liabilities, and CFOS is cash flow from operations to sales.
We uses the same variables as in Ohlson (1980) which includes size of the firms measure as the log of total assets to GNP price level index, total liabilities to total assets (TLTA), working capital to total assets (WCTA), current liabilities to current assets (CLCA), 1 if the value of liabilities exceeds to total assets, zero otherwise (OENEG), net income to total assets (NITA), funds provided by operations to total liabilities (FUTL), 1 if the net income is negative for last two year, otherwise zero (INTWO), and (N[I.sub.t] - N[I.sub.t (_)1])/<[N.sub.It]|-|N[I.sub.t_1]) when NI is the net income for the most recent time period.
It is positively related to the variables EBITTA, ROA, zscore, WCTA, [DELTA]WCTA It is also negatively related to the variables TLTA and [DALTA]TLTA.
found no significant association between leverage (TLTA) and FSF (CRUTCHLEY; JENSEN; MARSHALL, 2007; ERICKSON; HANLON; MAYDEW, 2006; ETTREDGE et al., 2008), although Beneish (1999a) found a positive association using an older sample.
assets because TLTA was more highly correlated with
be noted that TLTA is included in the cost equation to
The next five independent variables, CR (current ratio), PCHCR (proportionate change (decline) in current ratio from prior year), RLP (recurring loss from operations), CFTL (cash flow from operations divided by total liabilities), and TLTA (total liabilities divided by total assets) reflect financial variables consistently associated with going-concern opinion decisions for stressed companies (Raghunandan and Rama 1995).
CFTL is cash flow from operations divided by total liabilities, and TLTA is total liabilities divided by total assets.