@article{oai:bunkyo.repo.nii.ac.jp:00003661,
 author = {小林, 謙二},
 issue = {1},
 journal = {文教大学国際学部紀要, Journal of the Faculty of International Studies Bunkyo University},
 month = {2009-07-01, 2010-02-09},
 note = {Recently, financial information has been used as a tool to evaluate company value and to forecast a company's risk and growth. The stakeholder is interested in such financial analysis as valuable financial information. The purpose of corporate financial analysis is to examine past and current financial data in order to evaluate a company's performance, financial condition and financial position so that current and future risks and growth potential can be estimated. Corporate financial analysis can yield valuable information about financial trends and relationships, the quality of company earnings, and the strengths and weaknesses of its financial condition. Stockholders, Investors, potential investors, creditors, vendors, tax authorities, employee's and consumers-that so called stakeholders- are interested in evaluating a company's financial statements by examining its balance sheets, income statements and statements of cash flow. The purpose of this research paper is to analyze the advantages and limitations of the corporate financial analysis of hospitality companies and to clarify, through case studies, the various foctors that are analyzed in corporate financial statements.},
 pages = {111--125},
 title = {戦略的コーポレート・マネジメントに関する一考察(1) : ホスピタリティ企業の財務分析},
 volume = {20},
 year = {}
}