A perspective on developments in the usage of financial ratios or ratios

Abstract

The financial ratios represent the traditional base of the analysis and interpretation
of the financial statements. Nevertheless, they have a limited capacity to quantify
an efficient form of a company financial success or failure. Although its significant
potential is recognized, also it is concluded that this tool is hardly in an initial phase
of conceptual and empirical development. From this, the objective of present is to display
an integral vision on the usage evolution of the financial ratios by financial analysts
and researchers.