Financial Statement Analysis

Jacek Welc ()
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Jacek Welc: SRH Berlin University of Applied Sciences

Chapter Chapter 3 in Evaluating Corporate Financial Performance, 2022, pp 131-212 from Springer

Abstract: Abstract A primary approach to evaluating and comparing financial performance of enterprises is a ratio analysisRatio analysis, which deals with a set of metrics that are typically computed on the basis of inputs extracted from primary financial statements (discussed in Chapter 1 ) and notes to them (discussed in Chapter 2 ). As will be demonstrated in the following sections, most of those accounting ratios are calculated in a very simple way, as a quotient of just two numbers.

Date: 2022
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DOI: 10.1007/978-3-030-97582-1_3

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