| ID | 58069 |
| JaLCDOI | |
| Sort Key | 2
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| Title Alternative | Preliminary Study on Classification of Financial Ratios Using Factor Analysis
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| FullText URL | |
| Author |
Nakagawa, Toyotaka
Graduate School of Humanities and Social Sciences, Okayama University
Kaken ID
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Nagahata, Hidekazu
Graduate School of Humanities and Social Sciences, Okayama University
Kaken ID
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Yamanishi, Yuki
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| Abstract | The purpose of this paper is to perform factor analysis on financial ratios calculated using consolidated financial statement data from the fiscal year ended March 31, 2006 to the fiscal year ended March 31, 2017, which are disclosed by Japanese companies, and to classify financial ratios.
The analysis provided evidence to suggest that both net income and cash flows from operating activities are functioned as financial performance measures with similar properties. We also find that capital efficiency is an important factor. Furthermore, there is also evidence that cash flows from investing activities and cash flows from financing activities have a common factor. |
| Note | 論説 (Articles)
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| Publication Title |
Okayama Economic Review
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| Published Date | 2020-03-19
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| Volume | volume51
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| Issue | issue2-3
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| Publisher | 岡山大学経済学会
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| Publisher Alternative | The Economic Association of Okayama University
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| Start Page | 1
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| End Page | 13
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| ISSN | 2433-4146
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| NCID | AN00032897
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| Content Type |
Journal Article
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| OAI-PMH Set |
岡山大学
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| language |
Japanese
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| Copyright Holders | Copyright © 2020 岡山大学経済学会
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| File Version | publisher
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| NAID | |
| Eprints Journal Name | oer
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