search query: @journal_id 763 / total: 62
reference: 54 / 62
| Author: | Trigueiros, D. |
| Title: | Incorporating complementary ratios in the analysis of financial statements |
| Journal: | Accounting, Management & Information Technologies
1994 : VOL. 4:3, p. 149-162 |
| Index terms: | ACCOUNTING FINANCIAL STATEMENTS NEURAL NETWORKS |
| Language: | eng |
| Abstract: | Ratios are routinely used for extracting information from accounting reports. However, ratios present only part of the information available and can be easily complemented provided that information-technology facilities are accessible. This study infers the functional form of the information discarded by ratios. Then it develops extensions of ratios incorporating the discarded information, showing examples of their use and discussing the benefits obtained. |
SCIMA