Days Sales in Receivables Index (DSRI)

What is the definition of Days Sales in Receivables Index?

This measures the ratio of days sales in receivables versus prior year as an indicator of revenue inflation. It is one of the criteria used by Professor Beneish in his calculation of the M-Score, a measure of earnings manipulation.

Stockopedia explains Days Sales in Receivables Index...

According to Beneish, a disproportionate increases in receivables relative to sales may also be suggestive of revenue inflation or may reflect a change in credit policy to spur sales in the face of increased competition.

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