Proportionate Growth and the Theoretical Foundations of Financial Ratios

The article proposes a theoretical framework for understanding financial ratios, showing that the multiplicative character of the financial variables from which financial ratios are constructed is a necessary condition of valid ratio usage, not just an assumption supported by evidence. Also, by assu...

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Veröffentlicht in:	Abacus (Sydney) 2002-10, Vol.38 (3), p.297-316
Hauptverfasser:	McLeay, Stuart, Trigueiros, Duarte
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting theory Business studies Correlation analysis Economic theory Finance Financial economics Financial ratios Financial theory Ratio scales Ratios Size of enterprise Statistics
Online-Zugang:	Volltext
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