Original Articles

Patterns in financial performance indicators of capital and labour intensive enterprises during an upswing and a decline in the economic cycle

Published in: South African Journal of Accounting Research
Volume 14 , issue 2 , 2000 , pages: 59–90

DOI: 10.1080/10291954.2000.11461401

Author(s): JZ Bloom Department of Business Management, , IJ Lambrechts Department of Business Management, , NJ le Roux Department of Statistics and Actuarial Science,

Keywords: Capital Intensive , Labour Intensive , Economic Cycle , Financial Performance Indicator , Exploratory Data Analysis

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Abstract

The objective of this paper is to investigate patterns in the behaviour of various financial performance indicators for capital intensive (CI) and labour intensive (LI) enterprises during an upswing (1987–1989) and a decline (1990–1992) phase of the economic cycle, as measured by the Gross Domestic Product.

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