Tools of Financial Analysis
Achim Sorin and
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Achim Sorin: Babeþ-Bolyai University Cluj-Napoca
Borlea Sorin: Babeþ-Bolyai University Cluj-Napoca
A chapter in Proceedings of the International Conference on Emerging Economic Issues in a Globalizing World, 2008, pp 5-20 from Izmir University of Economics
To evaluate the financial condition and performance of a company the financial analyst needs certain yardsticks. The yardstick frequently used is a ratio, or index relating two pieces of financial data to each other. When comparing changes in the business's ratios from period to period, you can pinpoint improvements in performance or developing problem areas. By comparing the ratios to those in other businesses, you can see possibilities for improvement in key areas. This paper focus on the main financial ratio calculated for the activity’s entities referring to average levels registered for Romanian’ entities in comparison with average level registered in Europe and generally, in the world.
Keywords: Romania; financial ratios; liquidity ratios (search for similar items in EconPapers)
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Persistent link: https://EconPapers.repec.org/RePEc:izm:prcdng:200801
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