Research on Limitations of Financial Statement Analysis: Based on Data of Listed Companies
- 10.2991/aebmr.k.191225.066How to use a DOI?
- financial statement, analysis, limitations
This paper starts from four aspects in assets, profits, the timeliness of financial statements and the authenticity of financial data to study the limitations of financial statement analysis by using the case data of listed company. It puts forward to strengthen the theoretical knowledge study of financial analysis, combine the non-financial information analysis of enterprises, reasonably adjust the data of financial statements, shorten the interval time and information gap period of financial statement information disclosure, and strengthen the supervision and self-discipline of financial statements to deal with the limitations of financial statement analysis.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Jun Li PY - 2020 DA - 2020/01/07 TI - Research on Limitations of Financial Statement Analysis: Based on Data of Listed Companies BT - Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019) PB - Atlantis Press SP - 378 EP - 382 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.191225.066 DO - 10.2991/aebmr.k.191225.066 ID - Li2020 ER -