Concepedia

Financial Statement Ratios

Financial Statement Ratios is a quantitative metric derived from a bank’s financial statements that evaluates its financial performance, risk, and stability by comparing line items within or across statements to assess specific aspects such as liquidity, profitability, leverage, and efficiency.

1.1K

Publications

88.4K

Citations

2.1K

Authors

941

Institutions

Publications per year

2017–2026

357

Variants

Accounting RatiosFinancial Ratios

Parents

Publications

1.1K

FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY

Edward I. Altman · The Journal of Finance · 1968 · 13.6K citations

, , +16

Higher market valuation of companies with a small board of directors

David Yermack · Journal of Financial Economics · 1996 · 6.8K citations · Full text

, , +17

Financial Ratios and the Probabilistic Prediction of Bankruptcy

James A. Ohlson · Journal of Accounting Research · 1980 · 6K citations

, , +16

Financial Ratios As Predictors of Failure

William H. Beaver · Journal of Accounting Research · 1966 · 4.7K citations

, , +11

Financial Ratios, Discriminant Analysis and the Prediction of Corporate Bankruptcy

Edward I. Altman · The Journal of Finance · 1968 · 3.7K citations

, , +16

1–5 of 1.1K

Authors

2.1K

  1. EK
    Erkki K. Laitinen

    University of Vaasa, Finland

    8 publications · 440 citations

    8

    h-index

  2. GC
    Germà Coenders

    Universitat de Girona, Spain

    6 publications · 145 citations

    6

    h-index

  3. WH
    William H. Beaver

    Stanford University, United States

    6 publications · 6K citations

    6

    h-index

  4. SC
    Sandra Cohen

    Athens University of Economics and Business, Greece

    5 publications · 187 citations

    5

    h-index

  5. EI
    Edward I. Altman

    New York University, United States

    5 publications · 17.6K citations

    5

    h-index

1–5 of 2.1K

Institutions

941

  1. Universiti Teknologi MARA

    Shah Alam, Malaysia

    10 h-index

    32 publications

    1.6K citations

  2. University of Vaasa

    Vaasa, Finland

    9 h-index

    12 publications

    199 citations

  3. Universitas Patria Artha

    Makassar, Indonesia

    8 h-index

    12 publications

    244 citations

  4. Nanyang Technological University

    Singapore, Singapore

    7 h-index

    15 publications

    1.2K citations

  5. Universidad de Zaragoza

    Zaragoza, Spain

    7 h-index

    15 publications

    431 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    6 h-index

    10 publications

    634 citations

  7. Technical University of Crete

    Chania, Greece

    6 h-index

    8 publications

    970 citations

  8. Stanford University

    Stanford, United States

    6 h-index

    14 publications

    2.8K citations

1–8 of 941

Venues

  1. SSRN Electronic Journal

    Repository · 58 publications · 2.9K citations

    28

    h-index

  2. Journal of Accounting Research

    JAR · 26 publications · 16.6K citations

    21

    h-index

  3. Journal of Business Finance &amp Accounting

    23 publications · 1.7K citations

    19

    h-index

  4. Procedia - Social and Behavioral Sciences

    12 publications · 776 citations

    12

    h-index

  5. Sustainability

    11 publications · 393 citations

    11

    h-index

1–5