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Modelling interfirm comparisons in small business

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  • van der Wijst, D

Abstract

This paper describes a method of interfirm comparison in small business that is not based on ratio analysis, but on the use of less restricted models. The method is aimed at removing a number of disadvantages of the usual, ratio based methods of interfirm comparison. Models are specified for all major items of the income statement and balance sheet. The specification is partly based on financial and other theory, but also on practical experience in small business. Together, these models enable a fairly detailed and complete assessment of small business performance. The use of the models for interfirm comparisons is illustrated with an example and their applicability and relation with bankruptcy prediction models are discussed.

Suggested Citation

  • van der Wijst, D, 1990. "Modelling interfirm comparisons in small business," Omega, Elsevier, vol. 18(2), pages 123-129.
  • Handle: RePEc:eee:jomega:v:18:y:1990:i:2:p:123-129
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    Citations

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    Cited by:

    1. F. Voulgaris & D. Asteriou & G. Agiomirgianakis, 2002. "Capital structure, asset utilization, profitability and growth in the Greek manufacturing sector," Applied Economics, Taylor & Francis Journals, vol. 34(11), pages 1379-1388.
    2. F. Voulgaris & D. Asteriou & G. Agiomirgianakis, 2004. "Size and Determinants of Capital Structure in the Greek Manufacturing Sector," International Review of Applied Economics, Taylor & Francis Journals, vol. 18(2), pages 247-262.
    3. Spronk, Jaap & Vermeulen, Erik M., 2003. "Comparative performance evaluation under uncertainty," European Journal of Operational Research, Elsevier, vol. 150(3), pages 482-495, November.

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