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Financial ratios are the most meaningful information in financial statements to executives and managers. The author analyzes the results of two surveys designed to rank the degree of importance and usefulness of these ratios to several user groups.
Schmidgall, Raymond S. Ph.D., CPA
"Financial Ratios: Perceptions of Lodging Industry General Managers, and Financial Executtves,"
Hospitality Review: Vol. 7
, Article 1.
Available at: http://digitalcommons.fiu.edu/hospitalityreview/vol7/iss2/1