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Tekijä: | Dahlstedt, R. |
Otsikko: | On the usefulness of standard industrial classifications in comparative financial statement analysis |
Lehti: | European Journal of Operational Research
1994 : DEC 8, VOL. 79:2, p. 230-238 |
Asiasana: | FINANCE INTERNATIONAL CLUSTER ANALYSIS |
Kieli: | eng |
Tiivistelmä: | It is shown that the comparison of the financial ratios between firms should be done with extern caution even when the firms belong to the same official International Standard Industrial Classification (ISIC) category. A new measure of financial ratio closeness is developed in this paper. The homogeneity of each International Standard Industrial Classification category is established. This is done by comparing the homogeneity of the actual classification to a homogeneous clustering of the firms based on the new closeness measure. |
SCIMA