An Operating Return Approach to Creating Value I: Financial Statement Analysis

College of Business Administration

Description:

Examine a variety of topics and concepts aimed at evaluating the profitability of a business from an operating perspective. The most common analysis metric used in business today is return on equity (ROE). While ROE is a powerful metric, it includes income and losses from both operating and nonoperating activities when, in fact, companies create value mainly through the core operations of the business.