Non-proportionality in ratios: an alternative approach

Utilize este identificador para referenciar este registo: http://hdl.handle.net/10071/18192

Autoria:	Trigueiros, D.
Data:	1997
Título próprio:	Non-proportionality in ratios: an alternative approach
Volume:	29
Número:	3
Paginação:	213 - 230
ISSN:	0890-8389
DOI (Digital Object Identifier):	10.1006/bare.1996.0042
Palavras-chave:	Ratios Validity of ratios Ratio analysis
Resumo:	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.
Arbitragem científica:	yes
Acesso:	Acesso Aberto
Aparece nas coleções:	ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica