The aim of this study is to conduct a comparative analysis of the academic results obtained by students in the same course, which is integrated into different degrees and academic years. Using statistical techniques, the study examines the extent to which enrollment in a specific degree or academic year influences the grades achieved by students in the course. The course under study is Business Financial Analysis (BFA), which is taught in the following degrees: Business Administration and Management (ADE), Business Statistics (EE), and the double degree in Law and Business Administration (DADE) at Miguel Hernández University of Elche. The comparison performed allows for the identification and evaluation of variations in behavior across the variables analyzed. Statistical methods, such as analysis of variance, the Kruskal-Wallis test, and the Chi-square test, are used to analyze whether the grades obtained by students differ significantly among the degrees and academic years. Additionally, the study examines whether the non-attendance rate varies across the different degrees. The results show that the grades obtained are statistically similar across the three degrees, except for two academic years (2018/19 and 2019/20). Regarding the grades achieved, significant differences are observed between the different academic years (up to 2019/20, 2020–2022, and 2023/24).

Keywords: Degree, Business Financial Analysis, Statistical Analysis.