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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Detalhes bibliográficos
Autores: Salvador Aníval Ochoa Ramírez, Juan Alfonso Toscano Moctezuma
Formato: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:México
Recursos:Universidad Autónoma de Ciudad Juárez
Repositorio:Repositorio Institucional de la Universidad Autónoma de Ciudad Juárez
Idioma:español
OAI Identifier:oai:uacj.mx:oai:oai:erevistas.uacj.mx:article-207
Acesso em linha:http://erevistas.uacj.mx/ojs/index.php/noesis/article/view/207
Access Level:acceso abierto
Palavra-chave:Financial statements
financial analysis
financial ratios
Estados financieros
análisis financiero
razones financieras
CIENCIAS SOCIALES
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spelling A critical revision of literature on the financial analysis of companiesSalvador Aníval Ochoa RamírezJuan Alfonso Toscano MoctezumaFinancial statementsfinancial analysisfinancial ratiosEstados financierosanálisis financierorazones financierasCIENCIAS SOCIALESinfo:eu-repo/classification/cti/5The 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”.Universidad Autónoma de Ciudad Juárez2021info:eu-repo/semantics/articleArtículoinfo:eu-repo/semantics/publishedVersionhttp://erevistas.uacj.mx/ojs/index.php/noesis/article/view/207info:eu-repo/semantics/altIdentifier/eissn/2395-8669Noesis. Journal of Social Sciences and Humanities; Vol. 21 No. 41 (2012); 73-100Nóesis. Revista de Ciencias Sociales y Humanidades; Vol. 21 Núm. 41 (2012); 73-1002395-86690188-983410.20983/noesis.2012.1reponame:Repositorio Institucional de la Universidad Autónoma de Ciudad Juárezinstname:Universidad Autónoma de Ciudad Juárezinstacron:UACJspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc/4.0oai:uacj.mx:oai:oai:erevistas.uacj.mx:article-2072025-11-26T19:49:25Z
dc.title.none.fl_str_mv A critical revision of literature on the financial analysis of companies
title A critical revision of literature on the financial analysis of companies
spellingShingle A critical revision of literature on the financial analysis of companies
Salvador Aníval Ochoa Ramírez
Financial statements
financial analysis
financial ratios
Estados financieros
análisis financiero
razones financieras
CIENCIAS SOCIALES
info:eu-repo/classification/cti/5
title_short A critical revision of literature on the financial analysis of companies
title_full A critical revision of literature on the financial analysis of companies
title_fullStr A critical revision of literature on the financial analysis of companies
title_full_unstemmed A critical revision of literature on the financial analysis of companies
title_sort A critical revision of literature on the financial analysis of companies
dc.creator.none.fl_str_mv Salvador Aníval Ochoa Ramírez
Juan Alfonso Toscano Moctezuma
author Salvador Aníval Ochoa Ramírez
author_facet Salvador Aníval Ochoa Ramírez
Juan Alfonso Toscano Moctezuma
author_role author
author2 Juan Alfonso Toscano Moctezuma
author2_role author
dc.subject.none.fl_str_mv Financial statements
financial analysis
financial ratios
Estados financieros
análisis financiero
razones financieras
CIENCIAS SOCIALES
info:eu-repo/classification/cti/5
topic Financial statements
financial analysis
financial ratios
Estados financieros
análisis financiero
razones financieras
CIENCIAS SOCIALES
info:eu-repo/classification/cti/5
description 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”.
publishDate 2021
dc.date.none.fl_str_mv 2021
dc.type.none.fl_str_mv info:eu-repo/semantics/article
Artículo
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://erevistas.uacj.mx/ojs/index.php/noesis/article/view/207
url http://erevistas.uacj.mx/ojs/index.php/noesis/article/view/207
dc.language.none.fl_str_mv spa
language spa
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc/4.0
dc.publisher.none.fl_str_mv Universidad Autónoma de Ciudad Juárez
publisher.none.fl_str_mv Universidad Autónoma de Ciudad Juárez
dc.source.none.fl_str_mv info:eu-repo/semantics/altIdentifier/eissn/2395-8669
Noesis. Journal of Social Sciences and Humanities; Vol. 21 No. 41 (2012); 73-100
Nóesis. Revista de Ciencias Sociales y Humanidades; Vol. 21 Núm. 41 (2012); 73-100
2395-8669
0188-9834
10.20983/noesis.2012.1
reponame:Repositorio Institucional de la Universidad Autónoma de Ciudad Juárez
instname:Universidad Autónoma de Ciudad Juárez
instacron:UACJ
instname_str Universidad Autónoma de Ciudad Juárez
instacron_str UACJ
institution UACJ
reponame_str Repositorio Institucional de la Universidad Autónoma de Ciudad Juárez
collection Repositorio Institucional de la Universidad Autónoma de Ciudad Juárez
repository.name.fl_str_mv
repository.mail.fl_str_mv
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