ملخص الدراسة:

The Financial analysis of the published financial statements is considered a tool that enables businessmen, financial establishments, financial analysts and others for making their studies and inferences to obtain the required information about the institution's activities. The financial analysis whatsoever his picture depends upon the comparative method, this method is numerous depending to trends, nature and the scope of comparison. The researcher perceives that there are numerous criticals addressed to the financial analysis, from it, the financial ratios are a relationship between the items and balances on the balance sheet date, accordingly, it does not appear changes over years. Also some of financial ratios treated with totals which will be often misleading. The financial ratios will not be useful unless we compare it with the industry reference ratios, if we make the financial analysis according to income and financial position statements, this analysis will be shortage. Finally the analysis by financial ratios usually forgets the inflation problem.

توثيق المرجعي (APA)

جربوع, يوسف محمود (2005). مدى قدرة المراجع الخارجي من خلال التحليل المالي على اكتشاف الأخطاء غير العادية والتنبؤ بفشل المشروع – دراسة تطبيقية علىمراجعي الحسابات القانونيين في قطاع غزة ، فلسطين. IUG Journal of Humanities Research, Volume: 13, Number: 1, الجامعة الإسلامية - غزة. 24158