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http://hdl.handle.net/10071/18192
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Title: Non-proportionality in ratios: an alternative approach
Authors: Trigueiros, D.
Keywords: Ratios
Validity of ratios
Ratio analysis
Issue Date: 1997
Publisher: Elsevier
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.
Peer reviewed: yes
URI: http://hdl.handle.net/10071/18192
DOI: 10.1006/bare.1996.0042
ISSN: 0890-8389
Ciência-IUL: https://ciencia.iscte-iul.pt/id/ci-pub-34134
Appears in Collections:ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica

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