Principles of Financial Accounting - Belverd E. Needles, Marian Powers - Google Books

http://books.google.de/books?id=l-T6__xR2DIC&pg=PA579&dq=standard+poor's+equity+ratio&hl=de&sa=X&ei=0Ix8U4-IJuTZ4QSnhoCoCA&ved=0

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