ID | 58069 |
JaLCDOI | |
Sort Key | 2
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タイトル(別表記) | Preliminary Study on Classification of Financial Ratios Using Factor Analysis
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フルテキストURL | |
著者 |
山西 佑季
熊本県立大学総合管理学部
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抄録 | 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. |
備考 | 論説 (Articles)
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出版物タイトル |
岡山大学経済学会雑誌
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発行日 | 2020-03-19
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巻 | 51巻
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号 | 2-3号
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出版者 | 岡山大学経済学会
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出版者(別表記) | The Economic Association of Okayama University
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開始ページ | 1
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終了ページ | 13
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ISSN | 2433-4146
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NCID | AN00032897
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資料タイプ |
学術雑誌論文
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OAI-PMH Set |
岡山大学
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言語 |
日本語
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著作権者 | Copyright © 2020 岡山大学経済学会
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論文のバージョン | publisher
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NAID | |
Eprints Journal Name | oer
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