Common Factors in an Enterprise's Financial Information and their Relation with its Size
Doroteo Martín Jiménez
The object of this paper is to analyse the Factors explaining the variability of the accounting information contained in the annual accounts of an enterprise. The sample consists of the annual accounts prepared by industrial enterprises in 1992 and 1994. Thirty seven ratios were used as initial variables and between 7 and 12 factors were found to explain the variability of the initial information for each one of cases tested. Differences in the results are studied and commented upon when the enterprises are grouped according to their size.
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