How to Cite
Abstract
Financial Accounting Analysis serves as a vital tool for evaluating a business's financial stability and performance, forming the foundation for strategic decision-making. This analytical process entails a detailed examination of core financial statements-namely, the balance sheet, income statement, and cash flow statement-offering insights into the entity’s fiscal well-being, profitability, and liquidity management. By employing techniques such as financial ratio analysis, trend analysis, and industry benchmarking, analysts assess key financial aspects, including liquidity, solvency, operational efficiency, and profitability.
References
Graham, Benjamin, Charles McGolrick, and Spencer B. Meredith. The interpretation of financial statements. Vol. 4. York: Harper, 1937.
Norton, Dewey, and Dewey Norton. "Manage Assets, Liabilities, and Equity." The Executive’s Guide to Financial Management: Improving Risk, Strategy, and Financial Performance (2012): 183-217.
Wagenhofer, Alfred. "The role of revenue recognition in performance reporting." Accounting and Business Research 44, no. 4 (2014): 349-379.
Sawyer TY. Statements of profit and loss and cash flow. Pro Excel Financial Modeling: Building Models for Technology Startups. 2009:193-214.
Samonas M. Financial forecasting, analysis, and modelling: a framework for long-term forecasting. John Wiley & Sons; 2015 Jan 20.
Artene, Alin Emanuel, Aura Emanuela Domil, and Larisa Ivascu. "Unlocking Business Value: Integrating AI-Driven Decision-Making in Financial Reporting Systems." Electronics (2079-9292) 13, no. 15 (2024).