Concepedia

Financial Statement Benchmarking

Financial Statement Benchmarking is a standardized analytical method that distinguishes itself by enabling the systematic comparison of financial statement line items across entities or time periods through the normalization of data, typically via common-size percentages, to assess relative performance and structural similarities.

21

Publications

766

Citations

50

Authors

38

Institutions

Publications per year

2017–2026

7

Parents

Publications

21

Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness

Rajiv D. Banker, Lei Chen · The Accounting Review · 2006 · 265 citations

, , +17

Rethinking the Literature on the Performance of Chinese Multinational Enterprises

Alan M. Rugman, Quyen T.K. Nguyen, Ziyi Wei · Management and Organization Review · 2016 · 69 citations · Full text

, , +17

Benchmarking firm performance from a multiple-stakeholder perspective with an application to Chinese banking

Necmi K. Avkiran, Hiroshi Morita · Omega · 2010 · 65 citations

, , +16

Evaluating Benchmark Quality

Jeffery V. Bailey · Financial Analysts Journal · 1992 · 46 citations

, , +11

Devising airport groupings for financial benchmarking

Hans-Arthur Vogel, Anne Graham · Journal of Air Transport Management · 2013 · 34 citations

, , +12

1–5 of 21

Authors

50

  1. UH
    Udi Hoitash

    Bentley University, United States

    1 publications · 21 citations

    2

    h-index

  2. HV
    Hannu Vanharanta

    2 publications · 24 citations

    2

    h-index

  3. RS
    Rodrigo S. Verdi

    Massachusetts Institute of Technology, United States

    1 publications · 21 citations

    2

    h-index

  4. AC
    Ahmet C. Kurt

    Bentley University, United States

    1 publications · 21 citations

    2

    h-index

  5. RH
    Rani Hoitash

    Bentley University, United States

    1 publications · 21 citations

    2

    h-index

1–5 of 50

Institutions

38

  1. Bentley University

    Waltham, United States

    2 h-index

    2 publications

    42 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    1 publications

    21 citations

  3. Åbo Akademi University

    Turku, Finland

    2 h-index

    3 publications

    35 citations

  4. Indian Institute of Management Bangalore

    Bengaluru, India

    1 h-index

    1 publications

    13 citations

  5. University of Turku

    Turku, Finland

    1 h-index

    1 publications

    13 citations

  6. University of Sharjah

    Sharjah, United Arab Emirates

    1 h-index

    1 publications

    15 citations

  7. Australian National University

    Canberra, Australia

    1 h-index

    1 publications

    12 citations

  8. Georgia State University

    Atlanta, United States

    1 h-index

    1 publications

    265 citations

1–8 of 38

Venues

  1. The Accounting Review

    1 publications · 265 citations

    2

    h-index

  2. Financial Analysts Journal

    FAJ · 2 publications · 70 citations

    2

    h-index

  3. Journal of Business Economics and Management

    1 publications · 13 citations

    1

    h-index

  4. European Journal of Operational Research

    1 publications · 11 citations

    1

    h-index

  5. Omega

    1 publications · 65 citations

    1

    h-index

1–5