This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...

This paper examines the current practice in sustainability reporting among the German TecDAX 30 companies on the basis of their published sustainability reports for 2009. A scoring-system has been developed with 74 indicators, based on the international Reporting Guidelines of the Global...