Advent, Development and Use of Ratios - A Managerial Perspective

70 Pages Posted: 26 Mar 2007

See all articles by Hrishikes Bhattacharya

Hrishikes Bhattacharya

Indian Institute of Management (IIM), Calcutta

Date Written: March 20, 2007

Abstract

The first attempt to present a historical review of ratio analysis was made by Horrigan (1968) followed by Barnes (1987) and Salmi and Martikainen (1994). The present review, though following in their footsteps, differs from them in the sense that here, the logical development of ratio analysis is traced to its present stage from a managerial perspective. Earlier reviews dealt more with the methodological and technical issues rather than the inherent nature and usage of ratios by practitioners and analysts as has been done here.

Keywords: Financial ratios, Valuations, Bankruptcy prediction

JEL Classification: M21, M41, G29

Suggested Citation

Bhattacharya, Hrishikes, Advent, Development and Use of Ratios - A Managerial Perspective (March 20, 2007). Available at SSRN: https://ssrn.com/abstract=975248 or http://dx.doi.org/10.2139/ssrn.975248

Hrishikes Bhattacharya (Contact Author)

Indian Institute of Management (IIM), Calcutta ( email )

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Kolkata, West Bengal 700 019
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+91 33 22903327 (Phone)

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