Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Penman model of the analysis of the return on capital employed
Available online: 15 July 2010 Subject Heading: ANALYSIS OF FINANCIAL STATEMENTS JEL Classification:
This article considers the new approach towards the analysis of the return on capital employed with the use of the Penman model, which analyses the influence of the drivers of profitability, return on net operating assets, financial leverage, spread on financial obligations and studies the sources of the growth in the value of organization. The procedure of analysis is demonstrated based on the data of large domestic company. Keywords: analysis of the return on capital employed, financial statement analysis, analysis of financial results |
ISSN 2311-8725 (Online)
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