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dc.contributor.authorKulchev, Krasimir
dc.date.accessioned2017-03-08T09:28:11Z
dc.date.available2017-03-08T09:28:11Z
dc.date.issued2017
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/3162
dc.description.abstractThe evolution of financial analysis is accompanied by an extensive use of indicators whose calculation is based on data provided both by entities in their financial statements and by financial markets. The analysis of data and indicators generated by the capital market is considered to be of primary importance when studying the financial position of enterprises. This view is supported by a substantial number of analysts and, although not applicable to all enterprises, it raises a number of questions, two of them being whether the new analytical indicators are replacing the classic indicators of financial statement analysis and whether financial statements have retained their fundamental role as a primary source of data in studying the financial position of enterprises. The objective of this paper is to answer these questions by approaching the interpretation of financial statements within the context of some unorthodox views about the evolution of financial analysis.bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries1;10
dc.subjectcapital marketbg_BG
dc.subjectinterpretation of financial statementsbg_BG
dc.subjecteconomic value addedbg_BG
dc.subjectanalytical modelsbg_BG
dc.titleTHE INTERPRETATION OF FINANCIAL STATEMENTS IN TERMS OF CONTEMPORARY FINANCIAL ANALYSISbg_BG
dc.typeArticlebg_BG


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