Definition

book to market is the ratio of the firm's book equity to market equity.

Use cases, Example & Why it matters

Use cases

- Used in capital markets for disclosure, valuation, and investor communication.
- Used when interpreting securities, filings, and market indicators.

Example

- Example: Investors reference **book to market** when assessing risk/return and interpreting public disclosures.

Why it matters

- Why it matters: Improves transparency for investors and supports pricing, funding, and governance decisions.

Related terms

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