A Scientific Lecture for Graduate Students in Business Administration Entitled “Financial Statements and Financial Analysis

As part of the academic curriculum for graduate students in the Department of Business Administration, Assistant Professor Dr. Sinan Abdullah Harjan delivered a specialized scientific lecture entitled “Financial Statements and Financial Analysis.” The lecture addressed the fundamental concepts and practical tools used in analyzing the financial performance of companies.

The lecture aimed to familiarize students with the main financial statements, namely the Statement of Financial Position, the Income Statement, and the Cash Flow Statement, and to clarify their role in evaluating financial standing and measuring indicators of profitability, liquidity, and operational efficiency. This, in turn, contributes to supporting sound managerial and investment decision-making.

The lecture also covered the most prominent methods of financial analysis, including vertical (common-size) analysis, which focuses on the relative importance of items within financial statements, and horizontal (trend) analysis, which relies on comparisons across different time periods. In addition, it addressed financial ratio analysis, encompassing liquidity, profitability, and leverage ratios.

Furthermore, the lecturer highlighted the importance of financial analysis for various stakeholders, particularly management in making operational and strategic decisions, investors in assessing risks and returns, and banks in evaluating creditworthiness.

In conclusion, the lecture emphasized the role of financial analysis in transforming accounting data into information of practical value, while stressing the importance of historical comparison and adherence to International Accounting Standards to ensure the accuracy and reliability of results.