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Country and Size Effects in Financial Ratios: A European Perspective

Mar Molinero, Cecilio, Cinca, Carlos Serrano, Gallizo, J.L. (2005) Country and Size Effects in Financial Ratios: A European Perspective. Global Finance Journal, 16 (1). 26 - 47. ISSN 1044-0283. (doi:10.1016/j.gfj.2005.05.003) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:9547)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided.
Official URL:
http://dx.doi.org/10.1016/j.gfj.2005.05.003

Abstract

Harmonised aggregate financial statements are published by the European Commission in the BACH database. This information is organised by country, size of firm, and year. Financial ratios obtained from this database are analysed using multivariate statistical techniques in order to explore country and size effects. The data relates to three size groups, eleven countries, fourteen years, and fifteen financial and economic ratios. It is found that ratios reflect the size of the firm, but that the way in which this is reflected varies between the different countries. It is also found that there are no significant size related differences in financial profitability, but that such differences appear when countries are compared

Item Type: Article
DOI/Identification number: 10.1016/j.gfj.2005.05.003
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Kent Business School (do not use)
Depositing User: Cecilio Mar Molinero
Date Deposited: 08 Oct 2008 17:45 UTC
Last Modified: 16 Nov 2021 09:48 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/9547 (The current URI for this page, for reference purposes)

University of Kent Author Information

Mar Molinero, Cecilio.

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