文章基本信息

标题：Revisión crítica de la literatura sobre el análisis financiero de las empresas
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作者：Salvador Aníval Ochoa Ramírez ; Juan Alfonso Toscano Moctezuma
期刊名称：Nóesis. Revista de Ciencias Sociales y Humanidades
印刷版ISSN：0188-9834
出版年度：2012
卷号：21
期号：41
页码：73-99
语种：Spanish
出版社：Universidad Autónoma de Ciudad Juárez
摘要：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".
其他摘要：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".
关键词：Financial statements; financial analysis; financial ratios; ratios.
其他关键词：Financial statements; financial analysis; financial ratios; ratios.