A perspective on developments in the usage of financial ratios or ratios

The financial ratios represent the traditional base of the analysis and interpretationof the financial statements. Nevertheless, they have a limited capacity to quantifyan efficient form of a company financial success or failure. Although its significantpotential is recognized, also it is concluded...

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Autores:
Alberto Ibarra Mares
Tipo de recurso:
Fecha de publicación:
2011
Institución:
Universidad del Norte
Repositorio:
Repositorio Uninorte
Idioma:
spa
OAI Identifier:
oai:manglar.uninorte.edu.co:10584/4828
Acceso en línea:
http://rcientificas.uninorte.edu.co/index.php/pensamiento/article/view/3560
http://hdl.handle.net/10584/4828
Palabra clave:
Rights
License
http://purl.org/coar/access_right/c_abf2
Description
Summary:The financial ratios represent the traditional base of the analysis and interpretationof the financial statements. Nevertheless, they have a limited capacity to quantifyan efficient form of a company financial success or failure. Although its significantpotential is recognized, also it is concluded that this tool is hardly in an initial phaseof conceptual and empirical development. From this, the objective of present is to displayan integral vision on the usage evolution of the financial ratios by financial analystsand researchers.