Management And Accounting Web

Ratios Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Abdel-Khalik, A. R. 1974. On the usefulness of financial ratios to investors in common stock: A comment. The Accounting Review (July): 547-550.

Adiel, R. 1996. Reinsurance and the management of regulatory ratios and taxes in the property-casualty insurance industry. Journal of Accounting and Economics (August-December): 207-240.

Altman, E. I. 1976. Capitalization of leases and the predictability of financial ratios: A comment. The Accounting Review (April): 408-412.

Baber, W. R., A. A. Roberts and G. Visvanathan. 2001. Charitable organizations' strategies and program-spending ratios. Accounting Horizons (December): 329-343.

Barlas, S. 2017. SEC changes ahead for reporting compensation ratios? Strategic Finance (May): 17.

Beaver, W. H. 1966. Financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 71-111.

Beaver, W. H. 1968. Market prices, financial ratios, and the prediction of failure. Journal of Accounting Research (Autumn): 179-192.

Beaver, W. H., M. Carreia and M. F. Mcnichols. 2012. Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy? Review of Accounting Studies 17(4): 969-1010.

Beaver, W. H., M. F. McNichols and J. Rhie. 2005. Have financial statements become less informative? Evidence from the ability of financial ratios to predict bankruptcy. Review of Accounting Studies 10(1): 93-122.

Biddle, G. C. 1988. Discussion of "Inventory accounting and earnings/price ratios: A puzzle". Contemporary Accounting Research 5(1): 389-396.

Bildersee, J. S. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 285-292.

Bonsack, R. A. 1985. Inventory performance ratios - Fact or fiction? Journal of Accountancy and EDP (Fall): 61-65.

Bunker, R. B., C. Cagle and D. Harris. 2019. A liquidity ratio analysis of lean vs. not-lean operations. Management Accounting Quarterly (Winter): 10-16.

Burrell, O. K. 1928. A teaching device in ratios and turnovers. The Accounting Review (September): 274-277.

Casey, C. J. Jr. 1980. The usefulness of accounting ratios for subjects' predictions of corporate failure: Replication and extensions. Journal of Accounting Research (Autumn): 603-613.

Cashwell, K., P. Copley and M. Dugan. 2019. Using ratio analysis to manage not-for-profit organizations. The CPA Journal (May): 52-57.

Chue, T. K. 2015. Understanding cross-country differences in valuation ratios: A variance decomposition approach. Contemporary Accounting Research 32(4): 1617-1640.

Crandell, J. C. 1936. Ratios available for financial analysis. N.A.C.A. Bulletin (August 1): 1349-1382.

Davis, H. Z. and Y. C. Peles. 1993. Measuring equilibrating forces of financial ratios. The Accounting Review (October): 725-747.

Deakin, E. B. 1976. Distributions of financial accounting ratios: Some empirical evidence. The Accounting Review (January): 90-96.

Derstine, R. P. and R. J. Huefner. 1974. LIFO-FIFO, accounting ratios and market risk. Journal of Accounting Research (Autumn): 216-234.

Ding, K., X. Peng and Y. Wang. 2019. A machine learning-based peer selection method with financial ratios. Accounting Horizons (September): 75-87.

Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.

Easton, P. D. 2004. PE ratios, PEG ratios, and estimating the implied expected rate of return on equity capital. The Accounting Review (January): 73-95.

Elam, R. 1975. The effect of lease data on the predictive ability of financial ratios. The Accounting Review (January): 25-43.

Elam, R. 1976. Capitalization of leases and the predictability of financial ratios: A reply. The Accounting Review (April): 413-414.

Ford, H. C. 1968. Ratios to standard direct cost. Management Accounting (January): 34-35.

Frecka, T. J. and W. S. Hopwood. 1983. The effects of outliers on the cross-sectional distributional properties of financial ratios. The Accounting Review (January): 115-128.

Gibson, C. H. 1982. How industry perceives financial ratios. Management Accounting (April): 13-19.

Gombola, M. J. and J. E. Ketz. 1983. A note on cash flow and classification patterns of financial ratios. The Accounting Review (January): 105-114.

Greenlee, J. S., D. W. Randolph, and S. B. Richtermeyer. 2011. Better analytical reviews of charitable organizations: Using financial ratios and benchmarks. The CPA Journal (July): 32-36.

Grove, H. and M. Clouse. 2014. Using fraud models and ratios to improve cross-border forensic analysis: Examples with Chinese IPO and RTO companies. Journal of Forensic & Investigative Accounting 6(3): 189-235.

Gupta, M. C. and R. J. Huefner. 1972. A cluster analysis study of financial ratios and industry characteristics. Journal of Accounting Research (Spring): 77-95.

Halkos, G. E. and D. S. Salamouris. 2004. Efficiency measurement of the Greek commercial banks with the use of financial ratios: A data envelopment analysis approach. Management Accounting Research (June): 201-224.

Harvard Business Review. 1925. Summaries of business research: The use of financial ratios. Harvard Business Review (October): 79-93.

Heilman, E. A. 1933. Comments and questions on the use of ratios. The Accounting Review (September): 246-247.

Hill, J. A. 1940. Basic standard cost accounting employing the use of cost ratios. N.A.C.A. Bulletin (February 1): 693-704.

Hopwood, W. S. and T. F. Schaefer. 1988. Incremental information content of earnings-and nonearnings-based financial ratios. Contemporary Accounting Research 5(1): 318-342.

Horrigan, J. 1966. The determination of long-term credit standing with financial ratios. Journal of Accounting Research (Supplement): 44-62.

Joehnk, M. D. and G. R. McGrail. 1977. Benefit-cost ratios for family practice residency centers. Management Accounting (February): 41-46.

Justin, W. H. 1924. Operating control through scientific analysis. Journal of Accountancy (September): 183-195. (Discussion of various ratios).

Kallapur, S. 1994. Dividend payout ratios as determinants of earnings response coefficients: A test of the free cash flow theory. Journal of Accounting and Economics (May): 359-375.

Kaminski, K. A. and T. S. Wetzel. 2004. Financial ratios and fraud: An exploratory study using chaos theory. Journal of Forensic Accounting (5): 147-172.

Kennedy, H. A. 1975. A behavioral study of the usefulness of four financial ratios. Journal of Accounting Research (Spring): 97-116.

Ketz, J. E. 1978. The effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 273-284.

Koot, R. S. and D. A. Walker. 1972. A reconsideration of the 'great ratios' of economics. Decision Sciences 3(3): 115-123.

Kraten, M. 2016. Reimaging the financial ratios. The CPA Journal (June): 14.

Lai, C. 2020. A note on a framework for valuation ratios on fundamentals. Contemporary Accounting Research 37(4): 2213-2223.

Larcker, D. F. 1989. Discussion of accounting measurement, price-earnings ratios, and the information content of security prices. Journal of Accounting Research (Current Studies on The Information Content of Accounting Earnings): 145-152.

Lee, C. J. 1984. The speed of adjustment of financial ratios: An error-in-variable problem. Journal of Accounting Research (Autumn): 776-781.

Lee, C. J. 1988. Inventory accounting and earnings/price ratios: A puzzle. Contemporary Accounting Research 5(1): 371-388.

Lee, R. T. 2014. How cost ratios can destroy value. Journal of Corporate Accounting & Finance (March/April): 13-18.

Lev, B. 1969. Industry averages as targets for financial ratios. Journal of Accounting Research (Autumn): 290-299.

Lev, B. and S. Sunder. 1979. Methodological issues in the use of financial ratios. Journal of Accounting and Economics (December): 187-210.

Libby, R. 1975. Accounting ratios and the prediction of failure: Some behavioral evidence. Journal of Accounting Research (Spring): 150-161.

Linares-Mustaros, S., G. Coenders and M. Vives-Mestres. 2018. Financial performance and distress profiles. From classification according to financial ratios to compositional classification. Advances in Accounting: Incorporating Advances in International Accounting (40): 1-10.

Lueg, R., P. Punda and M. Burkert. 2014. Does transition to IFRS substantially affect key financial ratios in shareholder-oriented common law regimes? Evidence from the UK. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 241-250.

Manes, R. P. and T. F. Schaefer. 1986. Relating financial leverage to annual report ratios. Issues in Accounting Education (Fall): 261-267.

McLeay, S. and D. Trigueiros. 2002. Proportionate growth and the theoretical foundations of financial ratios. Abacus 38(3): 297-316.

Mears, P. K. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 119-122.

Mecimore, C. D. 1968. Classifying and selecting financial ratios. Management Accounting (February): 11-17.

Mecimore, C. D. 1968. Some empirical distributions of financial ratios. Management Accounting (September): 13-16.

Morrison, D. G. 1970. On forming confidence intervals for certain Poisson ratios. Decision Sciences 1(1-2): 234-236.

Mucklow, W. 1924. Financial and operating ratios in management. Journal of Accountancy (February): 152-154.

Mulford, C. W. 1985. The importance of a market value measurement of debt in leverage ratios: Replication and extensions. Journal of Accounting Research (Autumn): 897-906.

Neter, J. 1966. Discussion of financial ratios as predictors of failure. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 112-118.

Nezlobin, A., M. V. Rajan and S. Reichelstein. 2016. Structural properties of the price-to-earnings and price-to-book ratios. Review of Accounting Studies 21(2): 438-472.

Nissim, D. and S. H. Penman. 2003. Financial statement analysis of leverage and how it informs about profitability and price-to-book ratios. Review of Accounting Studies 8(4): 531-560.

Norgaard, R. L. and R. H. Pettway. 1966. Evaluating average ratios used in capital budgeting. Management Accounting (December): 16-20.

O'Connor, M. C. 1973. On the usefulness of financial ratios to investors in common stock. The Accounting Review (April): 339-352.

O'Connor, M. C. 1974. On the usefulness of financial ratios to investors in common stock: A reply. The Accounting Review (July): 551-556.

Ohlson, J. A. 1980. Financial ratios and the probabilistic prediction of bankruptcy. Journal of Accounting Research (Spring): 109-131.

Ohlson, J. A. 1983. Price-earnings ratios and earnings capitalization under uncertainty. Journal of Accounting Research (Spring): 141-154.

Patell, J. M. 1978. Discussion of the impact of price-level adjustment in the context of risk assessment and the effect of general price-level adjustments on the predictive ability of financial ratios. Journal of Accounting Research (Studies on Changes in General and Specific Prices): 293-300.

Paton, W. A. 1928. Limitations of financial and operating ratios. The Accounting Review (September): 252-260.

Peck, L. G. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 63-66.

Peles, Y. C. and M. I. Schneller. 1979. Liquidity ratios and industry averages - New evidence. Abacus 15(1): 13-22.

Penman, S. H. 1996. The articulation of price-earnings ratios and market-to-book ratios and the evaluation of growth. Journal of Accounting Research (Autumn): 235-259.

Quosigk, B. M. and D. A. Forgione. 2018. The association of program ratios and consolidation choices: Evidence from nonprofit hospitals. Accounting Horizons (December): 147-162.

Rickey, K. R. 1963. How accountants can help management manage. N.A.A. Bulletin (July): 25-36. (Using ratios).

Sharp, D. 1970. The effect of direct costing on the relative size of financial ratios. Management Accounting (November): 14-18.

Tosi, H. and H. Patt. 1967. Administrative ratios and organizational size. The Academy of Management Journal 10(2): 161-168.

Tucker, S. A. 1962. A system of managerial control using "live" ratios and control charts. N.A.A. Bulletin (August): 5-24.

Valencia, A., T. J. Smith and J. Ang. 2013. The effect of noisy fair value measures on bank capital adequacy ratios. Accounting Horizons (December): 693-710.

Von Rosen, U. F. 1924. Operating ratios and costs as guides to management. National Association of Cost Accountants Official Publications (September 15): 4-11.

Wallace, W. A. 1996. Editor's addendum: Ratios for your use in extending internationalization in accounting courses. Issues in Accounting Education (Fall): 337-343.

Watson, C. J. 1990. Multivariate distributional properties, outliers, and transformation of financial ratios. The Accounting Review (July): 682-695.

West, R. R. 1966. Discussion of the determination of long-term credit standing with financial ratios. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 67-70.

Westerdahl, W. E. 1961. Comparing the company with its industry by ratios. N.A.A. Bulletin (November): 29-42.

Wilcox, J. W. 1971. A simple theory of financial ratios as predictors of failure. Journal of Accounting Research (Autumn): 389-395.

Williamson, R. W. 1984. Evidence on the selective reporting of financial ratios. The Accounting Review (April): 296-299.

Wyman, H. E. 1977. Standardized debt coverage ratios. The Accounting Review (April): 503-507.

Youell, H. D. 1967. Inventory management through inventory ratios. Management Accounting (August): 43-48.