8 chapter ii literature review 21 analysis of financial statements the major source of information regarding a stock is the corporation's financial statements. Analysis based on financial ratios is the most important method to evaluate company performance from different aspects of business financial ratios are defined as. Literature review: ratio analysis includes techniques of calculating and interpreting financial ratios to analyze and monitor firm's performance the basic inputs to ratio analysis are the firm's income statement and balance sheet (gitman, 2009.
A review of the literature on ratio analysis reveals an evolution from studies that focused on classification to those that examine the usefulness (behavioral studies) and application of ratios. Risk ratio of national investment agency delivered a brief review a literature ratio of the huge academic literature on financial statements is a meta analysis is about spans, provider or disease among financial ratio of literature . Analysis, namely, profitability ratios, which might affect the financial performance of the firm profit margin (pm), return on assets (roa), return on equity (roe), capital turnover ratio and expense ratio. Financial performance analysis financial performance literature review financial performance analysis is vital for the ratio analysis provides relative.
A study on financial performance using ratio analysis at ing vysya bank project report submitted to under the guidance of 31 review of literature 55 32 research. This report comprises of a literature review which projects the perceptions of different authors about the different ratios used to analyse the financial statements followed by the analysis of the financial statements using financial ratios and ends with a brief conclusion and recommendation. Joel r evans and anil mathur, retailing and the period leading up to the great recession: a model and a 25-year financial ratio analysis of us retailing, the international review of retail, distribution and consumer research, 24, 1, (30), (2014. Writing a literature review on ratio analysis when students studying topics of finance are given the task of writing papers or research essays, many students struggle with most finance students being math-minded individuals, it is often difficult for them to create quality research papers that will get them the grades they want. Financial indicators for critical access hospitals a literature review identified 114 financial of assessing financial statements is ratio analysis, which.
Financial ratio analysis is the calculation and comparison of ratios which are derived from the information in a company's financial condition, its operations and attractiveness as an investment financial ratios are calculated from one or more pieces of information from a company's financial statements. 15 chapter - 2 literature review review of literature a number of national and international research studies have been carried out on different aspects of financial performance by the researchers, economists and. Ratio analysis ratio analysis cynthia nelson hcs/571 september 2 2013 joseph rudd ratio analysis financial ratio analysis is the calculation and comparison of ratios pulled from the information in a company's financial statements (cleverly & song, 2011. 103 chapter ii literature review 21 financial ratios analysis financial ratios are important to analysts due to conquer the little meaning of.
Bansal and gupta (1985)2 in their study entitled, financial ratio analysis and statistics enlightened that the coefficient of variation in the study period had a wide gap varying between 71 per cent and 513 per cent for current. The international review of financial analysis (irfa) is a non-affiliated refereed journal whose primary goal is to provide an outlet for high quality financial research the journal is open to a diversity of financial research topics and will be unbiased in the selection process. Abstract: this paper formulates and investigates the financial performance, ratio analysis of agricultural bank of china banking sector for the period 2010-2014 the study concluded that f inancial performance of any firm or bank can be calculated with the help of financial ratios. Review of literature ho and zhu (2004) have reported that the evaluation of a financial ratios analysis can spot better investment options for investors as the.