haku: @author Lux, B. / yhteensä: 2
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| Tekijä: | Durez-Demal, M. Lux, B. |
| Otsikko: | Limites de l'utilization des ratios. |
| Lehti: | Gestion 2000
1989 : VOL. 5:4, p. 79-93 |
| Asiasana: | BUSINESS RATIOS CASH FLOW ACCOUNTING INFORMATION SYSTEMS |
| Kieli: | fre |
| Tiivistelmä: | With the new accounting legislation, the centralization of data by the National Bank of Belgium, the possibilities generated by tele-processing and the CD-ROM, financial ratios are extensively used to evaluate the potential of entreprises. Nevertheless, one must remember that the value of an enterprise is nothing else than the future cash flows it will provide. The limits of the financial ratios approach that arise from the use of post data to anticipate future cash flows are examined, and the problems caused by the features and the objectives of accounting data and the validity of sectorial and time-series comparisons are analysed. |
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