Användbarhet hos nyckeltal i årsredovisningar
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
In this paper, the authors examine the usefulness of business ratios as presented in reports from a random sample of companies traded at the Stockholm stock exchange. Usefulness is defined as being a function of reliability and comparability. Business ratios from the financial statements are compared to business ratios computed from standard definitions; the difference between these two measures gives a measure of the reliability. In the same manner, the variation between business ratios presented by different companies gives a measure of the comparability. The results lead us to the conclusion that business ratios in annual reports cannot be considered useful in their present state, at least not for the layman. We conclude by discussing a few possible routes to improve the situation.
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IdentifiersURN: urn:nbn:se:su:diva-3881OAI: oai:DiVA.org:su-3881DiVA: diva2:193268