Revisión crítica de la literatura sobre el análisis financiero de las empresas

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
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2012
País:México
Recursos:Universidad Autónoma de Ciudad Juárez
Repositório:Redalyc-UACJ
OAI Identifier:oai:redalyc.org:85923409004
Acesso em linha:https://www.redalyc.org/articulo.oa?id=85923409004
Access Level:Acceso aberto
Palavra-chave:Multidisciplinarias (Ciencias Sociales)
ratios
financial ratios
financial analysis
Financial statements
Descrição
Resumo: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".