The Accounting Review Vol. 59 No. 2 1984
Evidence on the Selective Reporting of Financial Ratios.
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
- Issue
- 2
- Pages
- 296-299
- Language
- en
- Sources
- openalex crossref