財務分析の実証的研究(第三報)

Abstract

In an analysis of financial statement, one of the fundamental consideration is the correlation among the various ratios. Besides, the financial ratios can clealy be divided into groups which are strongly related and can obviously be known by assessing how much they are contributed each other, a new created ratio can easily be used by nonprofession for the recognition of financial statements. In this paper, a correlation technique deals successfully with above stated problem and furthermore, the procedures of financial data processing is rediscussed.