کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
9552474 | 1373928 | 2005 | 22 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Country and size effects in financial ratios: A European perspective
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
کسب و کار و مدیریت بین المللی
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چکیده انگلیسی
Harmonised aggregate financial statements are published by the European Commission in the BACH database. This information is organised by country, size of firm, and year. Financial ratios obtained from this database are analysed using multivariate statistical techniques in order to explore country and size effects. The data relates to three size groups, eleven countries, fourteen years, and fifteen financial and economic ratios. It is found that ratios reflect the size of the firm, but that the way in which this is reflected varies between the different countries. It is also found that there are no significant size related differences in financial profitability, but that such differences appear when countries are compared.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Global Finance Journal - Volume 16, Issue 1, August 2005, Pages 26-47
Journal: Global Finance Journal - Volume 16, Issue 1, August 2005, Pages 26-47
نویسندگان
C. Serrano Cinca, C. Mar Molinero, J.L. Gallizo Larraz,