Intensity and Extensity of Firm Development and Dynamic Dupont Analysis
| Autor: | Jana Kotesovcova, Jiri Mihola, Petr Wawrosz |
|---|---|
| Rok vydání: | 2016 |
| Předmět: |
Rate of return
business.industry 020209 energy Business enterprises -- Finance Financial ratio Accounting Equity 02 engineering and technology DuPont analysis General Business Management and Accounting Profit (economics) Return on equity 0202 electrical engineering electronic engineering information engineering Economics Profit margin Econometrics Cash flow statement Balance sheet business General Economics Econometrics and Finance Ratio analysis |
| Zdroj: | EUROPEAN RESEARCH STUDIES JOURNAL. :53-63 |
| ISSN: | 1108-2976 |
| DOI: | 10.35808/ersj/580 |
| Popis: | The paper introduces two types of indicators that can extend financial (ratio) analysis. The first ones are dynamic intensity and extensity parameter that show if a firm develop in intensively or extensively and count impact of intensive and extensive factors. The second type contains indicators extending DuPont analysis about counting how the change of Profit Margin, Total Assets Turnover and Leverage Factor affects change Return on Equity. Both types of indicators concentrate on firm development and they are able indicate whether a firm develop in the right direction. They can be easily count using basic firm data founding in balance sheet, profit and loss statement or cash flow statement. peer-reviewed |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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