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Common-sized financial statements in the retail and airline industries in Colombia

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Detalhes bibliográficos
Resumo:This teaching case study intends to serve Financial Statement Analysis courses in the undergraduate and master’s degree, by helping student’s learning process, applying real-life examples in evaluating the ability to use and interpret fundamental data, assessing and analyzing the Cash Conversion Cycle and Return on Assets. Common-sized financial statements and other financial ratios from two Colombian companies, operating in the retail and airline industries are compared, highlighting the differences in cash conversion cycle, their components and the drivers of return on assets in each industry. Common-sized financial statements allow comparing different companies regardless of size and industry.
Autores principais:Méndez, Natalia Andrea Cabrera
Assunto:Profitability Return on assets Cash conversion cycle Colombia Airline Retail
Ano:2017
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:Universidade Nova de Lisboa
Idioma:inglês
Origem:Repositório Institucional da UNL
Descrição
Resumo:This teaching case study intends to serve Financial Statement Analysis courses in the undergraduate and master’s degree, by helping student’s learning process, applying real-life examples in evaluating the ability to use and interpret fundamental data, assessing and analyzing the Cash Conversion Cycle and Return on Assets. Common-sized financial statements and other financial ratios from two Colombian companies, operating in the retail and airline industries are compared, highlighting the differences in cash conversion cycle, their components and the drivers of return on assets in each industry. Common-sized financial statements allow comparing different companies regardless of size and industry.