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Asian Journal of Management
Year : 2018, Volume : 9, Issue : 1
First page : ( 500) Last page : ( 506)
Print ISSN : 0976-495X. Online ISSN : 2321-5763.
Article DOI : 10.5958/2321-5763.2018.00078.1

Review of Financial Performance analysis of Corporate Organizations

Maka Bismark1,*, Dr. Suresh N.2

1Ph. D. Scholar, M.S. Ramaiah University of Applied Sciences, Bangalore-560 054

2Ph. D. Supervisor, Faculty of Management and Commerce, M.S. Ramaiah University of Applied Sciences, Bangalore-560 054

*Corresponding Author E-mail bdmakaus@yahoo.com

Online published on 2 June, 2018.


The work expatiated on the concept of financial performance and its analysis. It also captured relevant stakeholders for financial performance information. The review sought to encapsulate the existing state of knowledge on financial performance evaluations from previously published works. It also highlighted gaps in the reviewed literatures. Two dimensions of existing literature were explored; namely financial performance of companies, regardless of the location or industry, as well as those specific to companies in Ghana and particularly to the telecommunications sector. Of all the existing works reviewed, 54 percent captured literature in the first category described above and the remaining 46 percent was on the second category. It was revealed after the review, that three different methodologies or approaches were adopted in evaluating financial performance of firms. The first approach employed the use of financial ratios either overtime within firm, or between different firms for comparative analysis. Another strand of the surveyed works examined the impacts of selected indicators like capital structure and operational practices like Just-In-Time (JIT) systems on financial performance. A third approach employed metrics from internal key performance indicators to examine a firm's financial performance. It was ascertained that majority of existing literatures in the field and on the topic deployed the first two approaches.



Financial Performance, Key Performance Indicators, Metrics, Telecommunication, Operational Practices.


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