search query: @indexterm ACCOUNTING RATIOS / total: 42
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| Author: | Carslaw, C.A. Mills, J.R. |
| Title: | Developing ratios for effective cash flow statement analysis |
| Journal: | Journal of Accountancy
1991 : NOV, p.63-70 |
| Index terms: | ACCOUNTING ACCOUNTING RATIOS |
| Language: | eng |
| Abstract: | The author criticizes companies for not developing ratios from their financial statements. Cash flow ratios may give indicators of coverage of obligations and return to investors, quality of income, the ability of finance investment and the cash returns generated from investment. Problems still exist in establishing standards and consensus is needed on some common ratios. |
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