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

oleh: Salvador Aníval Ochoa Ramírez, Juan Alfonso Toscano Moctezuma

Format: Article
Diterbitkan: Universidad Autónoma de Ciudad Juárez 2012-01-01

Deskripsi

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".