Decisions Based on Financial Statements-Investment Decision

Abstract:     
The manager in a firm has not only the authority to adopt operational decisions as concern the ensemble of products, the prices, the relation with the clients, the production methods, but also the leve land the type of assets used in a company. In this case the financial measure used to asses the managerial performance in set by the obtained profit with the immobiliyed assets, the managers can estimate if the profit can generate an adequate rentability.

Keywords: financial statements, indicators of investment, investment decision, financing rate, ROI

JEL Classification: M41

working papers series