0000000000483493
AUTHOR
Maria Tissen
Turnover ratios and profitability ratios calculation methods: the book or average value
The scientific literature of the turnover ratios and profitability ratios calculation offers to use book or average value of balance sheet calculation methods. Different schools of financial analysis nowadays offer many variations of the ratio calculations and even though the components of ratio formulas change, the meaning stays the same. The aim of this research is to analyze the turnover and profitability ratios, to study the different methods of calculation, based on different schools of financial analysis and empirical research results, and to create proposals for companies for the use of these methods for financial analysis. The authors of this paper are using the international scient…
Due Diligence Matrix for Main User Groups of Financial Analysis
Abstract Today the financial analysis indicators of an enterprise are topical for both internal and external users of an enterprise. Unfortunately, often to analyze the financial status of an enterprise and to identify the potential of an enterprise, it is not enough to have customary financial analysis indicators. In this paper, the data of the research that was conducted by the end of the year 2013 has been used. 1935 respondents took part in the survey – representatives of the leading business sectors in Latvia and representatives of the large and medium-sized enterprises. In the research, the authors have applied quantitative and qualitative methods of economics such as the mathematical…