← Search

Evidence on the Selective Reporting of Financial Ratios.

Robert W. Williamson

Associate Professor of Accountancy, University of Notre Dame. 1

The Accounting Review 1984

Abstract ABSTRACT: The annual reports of 141 Fortune 500 Industrial companies were reviewed to determine which financial ratios are reported. The values for 11 selected ratios are computed for all companies using a standardized computational rule. Three of the 11 ratios are significantly more favorable for reporting than for nonreporting firms, suggesting that Fortune 500 firms may selectively report these ratios.

DOI
10.2308/tar-4488919
Volume
59 (2)
Pages
296-299
Language
en
Export
BibTeX
Sources
openalex crossref