The purpose of this research is to identify and present the latest trends in enterprise performance measurement, assessed specifically from financial point of view, respectively to provide details on the financial performance and to highlight their limitations, as well. The research is fundamental type. The Thomson Reuters Web of science database was used in order to find articles dealing with the topic of this research. The contribution of this research is the identification of the current tendencies in enterprise performance measurement, as given by a variety of empirical scientific publications on this topic, during the recent years, namely the company performance measurement and its explanation using the simple or multiple linear regression. The related limitations generated by the application of these regression equations resulted for each study sample is to be presented, as well.