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Quantitative Finance, 2007
Ratios of random variables arise most frequently in accounting. There are many financial indices that take the form of ratios.
Saralees Nadarajah, Samuel Kotz
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Ratios of random variables arise most frequently in accounting. There are many financial indices that take the form of ratios.
Saralees Nadarajah, Samuel Kotz
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Mathematical Methods in the Applied Sciences, 2007
AbstractRatios of random variables are prevalent in finance. Examples include: current ratio, sales margin, changes in capital employed, interest cover, liabilities ratio and financial leverage ratio. In this note, we derive the exact distribution of the ratio X/(X + Y) when X and Y are independent generalized Pareto random variables, Pareto ...
Nadarajah, Saralees, Kotz, Samuel
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AbstractRatios of random variables are prevalent in finance. Examples include: current ratio, sales margin, changes in capital employed, interest cover, liabilities ratio and financial leverage ratio. In this note, we derive the exact distribution of the ratio X/(X + Y) when X and Y are independent generalized Pareto random variables, Pareto ...
Nadarajah, Saralees, Kotz, Samuel
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Journal of International Finance and Economics, 2015
Financial ratios have been used in various models to predict stock price since the 1960's (Altman, 1968). A few prominent models include the Piotroski score (Piotroski 2000), Fama-MacBeth regression (Fama & MacBeth, 1973), and the F-R model (Francis & Rowell,1978).
Zhang, Aimao, Kersey, Scott N.
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Financial ratios have been used in various models to predict stock price since the 1960's (Altman, 1968). A few prominent models include the Piotroski score (Piotroski 2000), Fama-MacBeth regression (Fama & MacBeth, 1973), and the F-R model (Francis & Rowell,1978).
Zhang, Aimao, Kersey, Scott N.
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Can financial ratios detect fraudulent financial reporting?
Managerial Auditing Journal, 2004Fraudulent financial reporting is a matter of grave social and economic concern. The Treadway Commission recommended that the Auditing Standards Board require the use of analytical procedures to improve the detection of fraudulent financial reporting.
Kathleen A. Kaminski +2 more
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Detecting fraudulent financial reporting using financial ratio
Journal of Financial Reporting and Accounting, 2016Purpose The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). Design/methodology/approach The logit model was used to identify firms that are related to FFR.
Emie Famieza Zainudin +1 more
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SSRN Electronic Journal, 2008
A selection of twenty common ratios used in financial statement analysis covering five key aspects: Liquidity; Activity; Profitability; Leverage; and Equity Valuation. This summary includes a brief description of the variables as well as the construction of the formulae.
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A selection of twenty common ratios used in financial statement analysis covering five key aspects: Liquidity; Activity; Profitability; Leverage; and Equity Valuation. This summary includes a brief description of the variables as well as the construction of the formulae.
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2018
Ratio analysis is a diagnostic tool that helps to identify problem areas and opportunities within a company. Financial expert shall use ratios with caution, as there is considerable subjectivity involved, in their computation. More, ratios may not be strictly comparable for different firms due to a variety of factors such as different accounting ...
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Ratio analysis is a diagnostic tool that helps to identify problem areas and opportunities within a company. Financial expert shall use ratios with caution, as there is considerable subjectivity involved, in their computation. More, ratios may not be strictly comparable for different firms due to a variety of factors such as different accounting ...
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How Chartered Financial Analysts View Financial Ratios
Financial Analysts Journal, 1987(1987). How Chartered Financial Analysts View Financial Ratios. Financial Analysts Journal: Vol. 43, No. 3, pp. 74-76.
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Financial Crisis Prediction Capability of Financial Ratios
SSRN Electronic Journal, 2014Bankruptcy of a business firm is an event which results substantial losses to creditors and stockholders. A model which is capable of predicting an upcoming business failure will serve as a very useful tool to reduce such losses by providing warning to the interested parties. This was the main motivation for Beaver (1966) and Altman (1968) to construct
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