Non-proportionality in ratios: an alternative approach

Trigueiros, D.

doi:10.1006/bare.1996.0042

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

Registo completo

Campo DC	Valor	Idioma
dc.contributor.author	Trigueiros, D.	-
dc.date.accessioned	2019-06-07T11:56:52Z	-
dc.date.available	2019-06-07T11:56:52Z	-
dc.date.issued	1997	-
dc.identifier.issn	0890-8389	-
dc.identifier.uri	http://hdl.handle.net/10071/18192	-
dc.description.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.	eng
dc.language.iso	eng	-
dc.publisher	Elsevier	-
dc.rights	openAccess	-
dc.subject	Ratios	eng
dc.subject	Validity of ratios	eng
dc.subject	Ratio analysis	eng
dc.title	Non-proportionality in ratios: an alternative approach	eng
dc.type	article	-
dc.pagination	213 - 230	-
dc.peerreviewed	yes	-
dc.journal	The British Accounting Review	-
dc.volume	29	-
dc.number	3	-
degois.publication.firstPage	213	-
degois.publication.lastPage	230	-
degois.publication.issue	3	-
degois.publication.title	Non-proportionality in ratios: an alternative approach	eng
dc.date.updated	2019-06-07T12:56:06Z	-
dc.description.version	info:eu-repo/semantics/publishedVersion	-
dc.identifier.doi	10.1006/bare.1996.0042	-
dc.subject.fos	Domínio/Área Científica::Ciências Sociais::Economia e Gestão	por
iscte.identifier.ciencia	https://ciencia.iscte-iul.pt/id/ci-pub-34134	-
iscte.alternateIdentifiers.scopus	2-s2.0-0031234508	-
Aparece nas coleções:	ISTAR-RI - Artigos em revistas científicas internacionais com arbitragem científica