Belak, Vinko; Barac, Zeljana Aljinovic; Tadic, Ivana - In: International Journal of Economics and Business Research 1 (2009) 2, pp. 252-262
Both internal and external users of financial statements use ratio analysis as a main tool in decision-making processes. Great numbers of financial ratios are based on 'ideal' balance sheet structure. Thus, growing companies with great proportion of unrecorded intellectual capital raises this...