Non-proportionality in ratios: an alternative approach
This study identifies general postulates underlying the validity of the financial ratio measurement. Then, new relationships are suggested obeying the same postulates, which may replace the ratio form in the case of non-proportionality. Where proportionality holds, these relationships revert to the...
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| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2019
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/10071/18192 |
| País: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/18192 |