The impact of recession on the value-relevance of accounting ratios.

Mid-Atlantic Journal of Business;  December 1, 1997 ;   Kane, Gregory D.;   787 words ......The value-relevance of accounting ratios, however, appears to vary...the value-relevance of accounting ratios. This study specifically...question by examining whether accounting ratios' association with stock...

The effect of recession on ratio analysis.

Mid-Atlantic Journal of Business;  March 1, 1997 ;   Kane, Gregory D.;   787 words ......The value-relevance of accounting ratios, however, appears to vary...the value-relevance of accounting ratios. This study specifically...question by examining whether accounting ratios' association with stock...

The choice of fixed accounting ratios as safe harbours in thin...

Australasian Business Intelligence;  July 24, 2006 ;     145 words ......specified in Australia, New Zealand and the US utilise simple accounting ratios determined by policy makers. However, this practice can be compared with the accounting ratios used by lenders to determine a borrower's liquidity status. In...

New committee targets rise in awareness

Supply Management;  February 17, 2005 ;   Anonymous;   199 words ...BRANCH NEWS Accounting ratios and the buyer, benchmarking procurement and the thorny area...feature a speaker from KPMG who has offered to talk about accounting ratios, a method of analysing business performance, and the buyer...

Accounting ratios.(Checklist 192)

Chartered Management Institute: Checklists: Managing Information and Finance;  October 1, 2005 ;     787 words ......on understanding and interpreting accounting ratios. An understanding of the significance...and sometimes as a percentage. Some accounting ratios are well known and frequently used...needs. Advantages of understanding accounting ratios A main reason for the production...

Accounting ratios. (Checklist 192).(checklist for interpreting,...

Checklists;  January 1, 2001 ;     787 words ......on understanding and interpreting accounting ratios. An understanding of the significance...and sometimes as a percentage. Some accounting ratios are well known and frequently used...needs. Advantages of understanding accounting ratios A main reason for the production...

Mandate Research: Investment strategies - Quantitative analysis - The art...

Financial Times Mandate;  July 29, 2002 ;     787 words ......Valuations put a monetary value on securities. Typically they fall into two types, accounting ratios and discounting models. Commonly used accounting ratios for valuations are price-to-book, price-to-earnings and dividend yield. The common...

The impact of constructive operating lease capitalisation on key...

Accounting and Business Research;  October 1, 1998 ;   Beattie, Vivien; Edwards, Keith; Goodacre, Alan;   787 words ......managers' behaviour can be indicated by the effect on key accounting ratios, which are employed in decision-making and in financial...capitalisation. Significant changes in the magnitude of key accounting ratios and a major shift in company performance rankings suggest...

Quality control an essential tool.

Australasian Business Intelligence;  May 21, 2002 ;     187 words ......fundamental criteria for identifying good quality stocks for investment. The most important is financial health, calculated using accounting ratios and financial data from the company's balance sheets. The remaining fundamentals are return on assets, earnings growth...

(book reviews)

International Small Business Journal;  April 1, 1996 ;   Michaelas, Nicos;   787 words ......Furthermore, ratio analysis is introduced, clarifying important accounting ratios that can be calculated from profit and loss account data...including the accompanying notes. In addition a number of accounting ratios that can enhance management decisions are explained and...

Corporate performance and CEO turnover: the role of performance...

Administrative Science Quarterly;  March 1, 1991 ;   Puffer, Sheila M. Weintrop, Joseph B.;   787 words ......abnormal security returns and historical accounting ratios are not. INTRODUCTION Over the past...performance, earnings targets, and selected accounting ratios. Stock price performance and accounting ratios were measured by mechanically derived...

Stanford Business School Research Examines Linkage Between Return on...

AScribe Business & Economics News Service;  March 16, 2007 ;     787 words ......years, return on investment (ROI) and related financial accounting ratios have been widely used as key measures of business profitability...two disciplines: to what extent do traditional financial accounting ratios - return on investment, return on equity (ROE), and return...

Weathering the storm.

Australasian Business Intelligence;  October 29, 2001 ;     215 words ......the end of June 2001 enables investors to get a picture of the financial health of the various sectors within the market. Accounting ratios can be used to establish which companies are likely to be successful, and which are likely to go under . Among the companies...

off balance sheet finance

A Dictionary of Finance and Banking;      162 words ......corresponding assets do not appear on the balance sheet of the company. By making use of OBSF a company can enhance its accounting ratios, such as the gearing ratio and return on capital employed , and also avoid breaking any agreements it has made with the...

A Translog Estimation of the Average Cost Function of the Steel Industry...

International Advances in Economic Research;  May 1, 2000 ;   STRATOPOULOS, THEO CHAROS, EVANGELOS CHASTON, KELLY;   787 words ......estimated with widely available financial accounting ratios. A translog cost function is estimated...steel industry. It is shown that the accounting ratios generate a cost function which behaves...relying upon the use of financial accounting ratios to assess efficiency, various ...