Aim of this paper is to verify what peculiarities are necessary for financial statement analysis in partnerships. In fact, in analyzing literature about financial statement analysis we find studies focusing on companies, while there are no searches about partnerships. So, we carried out an empirical analysis to verify what are the qualitative, legal and accounting partnerships’ characteristics that influence their financial statement analysis and the derived information flow.
La solvibilità nelle società di persone: una ricerca empirica
MIRAGLIA, Rosa Alba;RIZZOTTI, Davide;
2008-01-01
Abstract
Aim of this paper is to verify what peculiarities are necessary for financial statement analysis in partnerships. In fact, in analyzing literature about financial statement analysis we find studies focusing on companies, while there are no searches about partnerships. So, we carried out an empirical analysis to verify what are the qualitative, legal and accounting partnerships’ characteristics that influence their financial statement analysis and the derived information flow.File in questo prodotto:
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