Finance 311. 2. Introduction. This chapter introduces financial statement analysis techniques that are used to accurately evaluate a company\'s performance. We will assume that the financial statements are fairly and accurately presented.. Finance 311. 3. Financial Ratios Are Used By. Management for planning and evaluatingCredit managers and bankers to estimate the riskiness of potential borrowersInvestors to evaluate corporate securities Managers to identify and assess potential merger candi1146
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