Looking Into the Differences in Market Competitiveness of Listed Companies from the Changes of Accounts Receivable, Payable and Prepayment
Author:Mengna Zeng, Shigang Hu, Yuhua Yang Author Unit: School of Business, Hunan University of Science and Technology, Xiangtan 411201,Hunan,People’s Republic of China School of Information and Electrical Engineering, Hunan University of Science and Technology, Xiangtan 411201, Hunan, People’s Republic of China
Abstract:With the development of the competitiveness theory, people pay more attention to the impact of market competitiveness on a listed company. At present, financial analysis can provide more reasonable and comprehensive information for enterprise information users to further analyze the market competitiveness of enterprises. In this paper, the differences of market competitiveness of listed companies are analyzed from the changes of receivables, accounts payable and advance in financial analysis.