Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Trigueiros, D. (1997). Non-proportionality in ratios: an alternative approach. The British Accounting Review. 29 (3), 213-230
Exportar Referência (IEEE) 
D. M. Trigueiros,  "Non-proportionality in ratios: an alternative approach", in The British Accounting Review, vol. 29, no. 3, pp. 213-230, 1997
Exportar BibTeX 
@article{trigueiros1997_1732209244626,
	author = "Trigueiros, D.",
	title = "Non-proportionality in ratios: an alternative approach",
	journal = "The British Accounting Review",
	year = "1997",
	volume = "29",
	number = "3",
	doi = "10.1006/bare.1996.0042",
	pages = "213-230",
	url = "https://www.sciencedirect.com/journal/the-british-accounting-review/vol/29/issue/3"
}
Exportar RIS 
TY  - JOUR
TI  - Non-proportionality in ratios: an alternative approach
T2  - The British Accounting Review
VL  - 29
IS  - 3
AU  - Trigueiros, D.
PY  - 1997
SP  - 213-230
SN  - 0890-8389
DO  - 10.1006/bare.1996.0042
UR  - https://www.sciencedirect.com/journal/the-british-accounting-review/vol/29/issue/3
AB  - This study identifies general postulates underlying the validity of the financial ratio measurement. Then, new relationships are suggested obeying the same postulates, which may replace the ratio form in the case of non-proportionality. Where proportionality holds, these relationships revert to the traditional ratio. The paper also reviews the reasons for expecting non-proportional components in ratios and presents application examples of the new relationships.
ER  -