Financial statement analysis
Chris Guilding
Abstract
Chris Guilding
Abstract
Introduction This chapter moves us closer to financial management issues as it focuses on techniques that can be used to analyse the financial performance and stability of organizations. Much of the analysis can be conducted through the use of ratios, e.g. return on investment (ROI tells us the ratio of return to investment), and, as a consequence, we frequently refer to ‘ratio analysis’ in a manner synonymous with financial statement analysis.
OpenAlex reports 1038 citations for this work. Citation counts describe recorded attention and do not establish research quality.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
Introduction This chapter moves us closer to financial management issues as it focuses on techniques that can be used to analyse the financial performance and stability of organizations. Much of the analysis can be conducted through the use of ratios, e.g. return on investment (ROI tells us the ratio of return to investment), and, as a consequence, we frequently refer to ‘ratio analysis’ in a manner synonymous with financial statement analysis.
Key concepts: Statement (logic), Business, Financial statement analysis, Financial statement, Finance, Financial analysis, Accounting, Political science