Browsing by Author "Saha, Gour Chandra"
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ItemFinancial structures of the manufacturing corporate sector of Thailand around economic crisis : a decomposition measure approach(Assumption University, 2003) Saha, Gour Chandra ; Assumption University. Martin de Tours School of Management and EconomicsThis paper describes an investigation into the financial structure of the manufacturing corporate sector of Thailand before and after the economic crisis. The structure is important for financial statement analysts who are often concerned with changes over time in the relative shares of the financial statement items. Decomposition analysis has been used for measuring the relative shares. It is found that the decomposition measures are higher after the economic crisis. The total liabilities decomposition measure was found higher as compared to the total assets decomposition measure before the crisis and lower in many cases after the crisis. Industry variations do not provide any systematic explanations for this variation.
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