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Publication Detailed Description
Incorporating complementary ratios in the analysis of financial statements
Journal Title
Accounting, Management and Information Technologies
Year (definitive publication)
1994
Language
English
Country
United States of America
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Abstract
Ratios are routinely used for extracting information from accounting reports. However, ratios
present only part of the information available and can be easily complemented provided that
information-technology facilities are accessible. This study infers the functional form of the information discarded by ratios. Then it develops extensions of ratios incorporating the discarded information, showing examples of their use and discussing the benefits obtained. Extensions of ratios seem promising as a facility attached to computerized databases of accounting reports. The concepts developed here are a step toward a more technology-supported analysis of financial statements.
Acknowledgements
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Keywords
Financial statement analysis,Ratios,Accounting databases,Neural networks.
Fields of Science and Technology Classification
- Computer and Information Sciences - Natural Sciences
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