Estas son slides de notas de clase (en .pdf) del tema Analisis Financiero y control que se encuentra ya en SSRN. En estos slides se explica detalladamente los diferentes ratios financieros usados frecuentemete en administracion financiera. Introducimos algunos ejemplos y los slides sirven para...

This is a teaching material for a module of Financial analysis at Universidad Tecnológica de Bolivar. The educational material was developed with Professor Ricardo Davila from Universidad Javeriana, Bogota, Colombia. The written material has been modified several times using the feedback from...

This is a course material (slides in pdf format) for the chapter Financial Analysis and Control Financial Ratio Analysis already in SSRN. In these slides I present a detailed explanation of different financial ratios commonly used in financial management. We introduce some examples in the slides...

With the increased complexity of business and with the growing popularity of the conglomerates business forms has become clear that enhanced financial reporting can not provide users with enough information to make decisions for high yield. Therefore, segment reporting is presenting...

This study begins with definitions for the concept of performance and its components. Also, based on the profit and loss account for the period 2004-2010 of company X, we determined the performance indicators for frozen assets, current assets and the performance given by the rates of return. The...

Expenses represent one component of the binomial that determines a company’s financial performance, the other component being the incomes. Diagnosing performance as part of the performance management has the purpose of providing managers with a feedback on previous actions and it acts as a...

There is the possibility that the information on which basis the informational risk hasbeen identified and evaluated, not to be correct and impicitly the financial statements not to be inconformity with the represented reality, affecting in this way the objective of the ‘trustworthyimage‘....

The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax...

The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on...

This study distinguishes from previous research works on the area of IFRS First Time Adoption (FTA) impact by its completeness and its homogeneity. As regards completeness, it is based on observations stemming from an exhaustive data base of 483 not-financial listed groups, namely Banque de...