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Publication Detailed Description
Journal Title
The British Accounting Review
Year (definitive publication)
1997
Language
English
Country
United Kingdom
More Information
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Abstract
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.
Acknowledgements
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Keywords
Ratios,Validity of ratios,Ratio analysis
Fields of Science and Technology Classification
- Economics and Business - Social Sciences
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