Modelling interfirm comparisons in small business

D van der Wijst

Omega, 1990, vol. 18, issue 2, 123-129

Abstract: This paper describes a method of interfirm comparison in small business that is not based on ratio analysis, but on the use of less restricted models. The method is aimed at removing a number of disadvantages of the usual, ratio based methods of interfirm comparison. Models are specified for all major items of the income statement and balance sheet. The specification is partly based on financial and other theory, but also on practical experience in small business. Together, these models enable a fairly detailed and complete assessment of small business performance. The use of the models for interfirm comparisons is illustrated with an example and their applicability and relation with bankruptcy prediction models are discussed.

Keywords: interfirm; comparisons; small; business; financial; structure; ratio; analysis; regression; analysis (search for similar items in EconPapers)
Date: 1990
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/0305-0483(90)90059-I
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:jomega:v:18:y:1990:i:2:p:123-129

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/supportfaq.cws_home/regional
https://shop.elsevie ... _01_ooc_1&version=01

Access Statistics for this article

Omega is currently edited by B. Lev

More articles in Omega from Elsevier
Bibliographic data for series maintained by Catherine Liu ().