Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/18192| Author(s): | Trigueiros, D. |
| Date: | 1997 |
| Title: | Non-proportionality in ratios: an alternative approach |
| Volume: | 29 |
| Number: | 3 |
| Pages: | 213 - 230 |
| ISSN: | 0890-8389 |
| DOI (Digital Object Identifier): | 10.1006/bare.1996.0042 |
| Keywords: | Ratios Validity of ratios Ratio analysis |
| 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. |
| Peerreviewed: | yes |
| Access type: | Open Access |
| Appears in Collections: | ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| 1997_Non_proportionality_in_ratios_an_alternativa_approach.pdf | Versão Editora | 249,2 kB | Adobe PDF | View/Open |
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