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Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement , balance sheet , statement of cash flows , notes to accounts and a statement of changes in equity (if ...
Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements [1] [2] accompanied by a management ...
Peer review is the evaluation of work by one or more people with similar competencies as the producers of the work . [1] It functions as a form of self-regulation by qualified members of a profession within the relevant field. Peer review methods are used to maintain quality standards, improve performance, and provide credibility.
Assessing a company's stability requires the use of both the income statement and the balance sheet, as well as other financial and non-financial indicators. Both 2 and 3 are based on the company's balance sheet, which indicates the financial condition of a business as of a given point in time.
The Effects of Computer Processing on the Audit of Financial Statements full-text: July 1984 49: Letters for Underwriters full-text: September 1984 50: Reports on the Application of Accounting Principles full-text: July 1986 51: Reporting on Financial Statements Prepared for Use in Other Countries full-text: July 1986 52
A review article is an article that summarizes the current state of understanding on a topic within a certain discipline. [1] [2] A review article is generally considered a secondary source since it may analyze and discuss the method and conclusions in previously published studies.
The aim of the PRISMA statement is to help authors improve the reporting of systematic reviews and meta-analyses. [3] PRISMA has mainly focused on systematic reviews and meta-analysis of randomized trials, but it can also be used as a basis for reporting reviews of other types of research (e.g., diagnostic studies, observational studies).
For example, the European Accounting Review editors subject each manuscript to three questions to decide whether a manuscript moves forward to referees: 1) Is the article a fit for the journal's aims and scope, 2) is the paper content (e.g. literature review, methods, conclusions) sufficient and does the paper make a worthwhile contribution to ...