Kvartaalikierroin
Kvartaalikierroin is a Finnish term that translates to "quarterly turnover" or "quarterly rotation." It refers to the period of time associated with a company's financial reporting cycle, specifically the three-month interval that ends on a specific date. Companies typically issue financial statements, such as income statements, balance sheets, and cash flow statements, at the end of each kvartaali to report their performance and financial position to stakeholders. This reporting is crucial for investors, analysts, and regulatory bodies to assess a company's profitability, liquidity, and overall financial health.
The kvartaalikierroin is a fundamental aspect of corporate governance and financial transparency. The regularity of these