Investigation of Financial Statements Under the Framework of Harvard Analysis

Abstract

In the last decade, great changes have taken place in financial transactions. The number of investors has increased significantly. In view of the instability of the financial market, the trading volume does not grow steadily. Many investors do not understand the development of the enterprise, but only conduct a superficial analysis of the enterprise’s public financial data. Such behavior may result in investors not receiving the expected returns. Therefore, this paper helps investors invest rationally by examining the Harvard Analytical Framework to take a holistic view of corporate financial statement data.