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Export Reference (APA) 
Trigueiros, D. (1994). Incorporating complementary ratios in the analysis of financial statements. Accounting, Management and Information Technologies. 4 (3), 149-162
Export Reference (IEEE) 
D. M. Trigueiros,  "Incorporating complementary ratios in the analysis of financial statements", in Accounting, Management and Information Technologies, vol. 4, no. 3, pp. 149-162, 1994
Export BibTeX 
@article{trigueiros1994_1716191553823,
	author = "Trigueiros, D.",
	title = "Incorporating complementary ratios in the analysis of financial statements",
	journal = "Accounting, Management and Information Technologies",
	year = "1994",
	volume = "4",
	number = "3",
	doi = "10.1016/0959-8022(94)90002-7",
	pages = "149-162",
	url = "https://www.sciencedirect.com/science/article/pii/0959802294900027?via%3Dihub"
}
Export RIS 
TY  - JOUR
TI  - Incorporating complementary ratios in the analysis of financial statements
T2  - Accounting, Management and Information Technologies
VL  - 4
IS  - 3
AU  - Trigueiros, D.
PY  - 1994
SP  - 149-162
SN  - 0959-8022
DO  - 10.1016/0959-8022(94)90002-7
UR  - https://www.sciencedirect.com/science/article/pii/0959802294900027?via%3Dihub
AB  - 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. Extensions of ratios seem promising as a facility attached to computerized databases of accounting reports. The concepts developed here are a step toward a more technology-supported analysis of financial statements.
ER  -