financial performance analysis research paper

Financial Statement Analysis

• First Online: 26 May 2022

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• Jacek Welc 2 , 3  

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A primary approach to evaluating and comparing financial performance of enterprises is a ratio analysis , which deals with a set of metrics that are typically computed on the basis of inputs extracted from primary financial statements (discussed in Chapter 1 ) and notes to them (discussed in Chapter 2 ). As will be demonstrated in the following sections, most of those accounting ratios are calculated in a very simple way, as a quotient of just two numbers.

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Welc, J. (2022). Financial Statement Analysis. In: Evaluating Corporate Financial Performance. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-030-97582-1_3

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DOI : https://doi.org/10.1007/978-3-030-97582-1_3

Published : 26 May 2022

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