Research on Limitations of Financial Statement Analysis: Based on Data of Listed Companies

DOI

10.2991/aebmr.k.191225.066How to use a DOI?

Keywords

financial statement, analysis, limitations

Abstract

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.

Copyright

© 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/).

Download article (PDF)

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  -