A critical revision of literature on the financial analysis of companies

The analysis of financial statements by ratios has been, for decades, the traditional approach to diagnose the economic and financial situation of companies. The objective of the present article is to critically revise the most relevant bibliography, fundamentally, of empirical character related to...

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Detalles Bibliográficos
Autores: Salvador Aníval Ochoa Ramírez, Juan Alfonso Toscano Moctezuma
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:México
Institución:UNIVERSIDAD AUTÓNOMA DE CIUDAD JUÁREZ
Repositorio:Nóesis. Revista de Ciencias Sociales
Idioma:español
OAI Identifier:oai:oai:erevistas.uacj.mx:article/207
Acceso en línea:https://erevistas.uacj.mx/ojs/index.php/noesis/article/view/207
Access Level:acceso abierto
Palabra clave:Financial statements
financial analysis
financial ratios
Estados financieros
análisis financiero
razones financieras
CIENCIAS SOCIALES
info:eu-repo/classification/cti/5
Descripción
Sumario:The analysis of financial statements by ratios has been, for decades, the traditional approach to diagnose the economic and financial situation of companies. The objective of the present article is to critically revise the most relevant bibliography, fundamentally, of empirical character related to the study of the financial analysis of accounting statements of companies using what’s commonly known as “financial ratios”.