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Revisión crítica de la literatura sobre el análisis financiero de las empresas

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Abstract

El análisis de los estados financieros mediante razones o ratios ha representado, durante décadas, la forma tradicional para diagnosticar la situación económica-financiera de las empresas. El objetivo del presente artículo es hacer una revisión crítica de la bibliografía más relevante, fundamentalmente, de carácter empírico, relativo al estudio del análisis financiero de los estados contables de las empresas utilizando las razones financieras conocidas como “ratios financieros”.

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  • Salvador Aníval Ochoa Ramírez & Juan Alfonso Toscano Moctezuma, 2012. "Revisión crítica de la literatura sobre el análisis financiero de las empresas," Nóesis. Revista de Ciencias Sociales y Humanidades, Nóesis. Revista de Ciencias Sociales y Humanidades, vol. 21, pages 73-100, 41.
    • Handle: RePEc:cjz:noesis:341
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    Keywords

    Estados financieros; análisis financiero; razones financieras; ratios.;
    All these keywords.

    JEL classification:

    • Z10 - Other Special Topics - - Cultural Economics - - - General

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